Exhibit 3.24

                            CERTIFICATE OF FORMATION

                                       OF

                              AMERICAN TRIUMPH LLC

1.  Name. The name of the limited liability company is American Triumph LLC.

2.  Registered Office and Agent. The address of its registered office in the
State of Delaware is The Corporation Trust Company located at 1209 Orange
Street, in the City of Wilmington, County of New Castle. The name of its
registered agent is The Corporation Trust Company.

          IN WITNESS WHEREOF, the undersigned has caused this Certificate of
Formation to be executed this 14th day of January, 2000.


                                        /s/ Joseph R. McKechnie
                                        ----------------------------------------
                                        Joseph R. McKechnie, Jr.
                                        Authorized Person