EXHIBIT 4.3

                             Certificate of Trust
                                      of
                           Reliance Capital Trust I

     THIS CERTIFICATE OF TRUST of Reliance Capital Trust I (the "Trust"), 
dated as of April 20, 1998, is being duly executed and filed by the 
undersigned, as trustees, to form a business trust under the Delaware 
Business Trust Act (12 Del. C. Section 3801, et. seq.).

     (a)  Name.  The name of the business trust being formed hereby is 
Reliance Capital Trust I.

     (b)  Delaware Trustee.  The name and business address of the trustee of 
the Trust with a principal place of business in the State of Delaware are The 
Bank of New York (Delaware), White Clay Center, Route 273, Newark, Delaware 
19711.

     (c)  Effective Date.  This Certificate of Trust shall be effective as of 
its filing.

     IN WITNESS WHEREOF, the undersigned, being the trustees of the Trust, 
have executed this Certificate of Trust as of the date first above written.

                      THE BANK OF NEW YORK
                           not in its individual capacity but solely as trustee

                      By: /s/ Iliana Acevedo                       
                         ------------------------------
                         Name:   Iliana Acevedo
                         Title:  Assistant Treasurer

                      THE BANK OF NEW YORK (DELAWARE)
                           not in its individual capacity but solely as trustee

                      By: /s/ Mary Jane Morrissey                  
                         ------------------------------
                         Name:   Mary Jane Morrissey
                         Title:  Authorized Signatory

                          /s/ Raymond A. Nielsen                 
                         ------------------------------
                         Name:  Raymond A. Nielsen
                           not in his individual capacity but solely as trustee

                          /s/ Gerald M. Sauvigne                 
                         ------------------------------
                         Name:  Gerald M. Sauvigne
                           not in his individual capacity but solely as trustee

                         /s/ Paul D. Hagan                      
                         ------------------------------
                         Name:  Paul D. Hagan
                           not in his individual capacity but solely as trustee

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