**Exhibit        14**

**MODEL        CODE OF ETHICS**

**1.        Introduction**

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| ·   | promote                  honest and ethical conduct, including the ethical handling of actual                  or                  apparent conflicts of interest between personal and professional                  relationships; |
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| ·   | promote                  the full, fair, accurate, timely and understandable disclosure                  in reports                  and documents that the Company files with, or submits to, the SEC,                  as well                  as in other public communications made by or on behalf of the Company; |
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| ·   | promote                  compliance with applicable governmental laws, rules and regulations; |
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| ·   | deter                  wrongdoing; and |
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| ·   | require                  prompt internal reporting of breaches of, and accountability for                  adherence                  to, this Code. |
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**2.        Honest, Ethical and Fair Conduct**

| ·   | Act                  with integrity, including being honest and candid while still maintaining                  the confidentiality of the Company’s information where required or in the                  Company’s interests. |
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| ·   | Observe                  all applicable governmental laws, rules and regulations. |
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| ·   | Comply                  with the requirements of applicable accounting and auditing standards,                  as                  well as Company policies, in the maintenance of a high standard                  of                  accuracy and completeness in the Company’s financial records and other                  business-related information and data. |
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| ·   | Adhere                  to a high standard of business ethics and not seek competitive                  advantage                  through unlawful or unethical business                  practices. |
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| ·   | Deal                  fairly with the Company’s customers, suppliers, competitors and                  employees. |
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| ·   | Refrain                  from taking advantage of anyone through manipulation, concealment,                  abuse                  of privileged information, misrepresentation of material facts                  or any                  other unfair-dealing practice. |
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| ·   | Protect                  the assets of the Company and ensure their proper                  use. |
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| ·   | Refrain                  from taking for themselves personally opportunities that are discovered                  through the use of corporate assets or using corporate assets,                  information                  or position for general personal gain outside the scope of employment                  with                  the Company. |
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| ·   | Avoid                  conflicts of interest, wherever possible, except under guidelines                  approved                  by the Board of Directors (or the appropriate committee of the                  Board).                  Anything that would be a conflict for a person subject to this                  Code also                  will be a conflict if it is related to a member of his or her family                  or a                  close relative. Examples of conflict of interest situations include,                  but                  are not limited to, the following: |
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| ·   | any                  significant ownership interest in any supplier or customer; |
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| ·   | any                  consulting or employment relationship with any customer, supplier                  or                  competitor; |
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| ·   | any                  outside business activity that detracts from an individual’s ability to                  devote appropriate time and attention to his or her responsibilities                  with                  the Company; |
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| ·   | the                  receipt of any money, non-nominal gifts or excessive entertainment                  from                  any company with which the Company has current or prospective business                  dealings; |
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| ·   | being                  in the position of supervising, reviewing or having any influence                  on the                  job evaluation, pay or benefit of any close                  relative; |
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| ·   | selling                  anything to the Company or buying anything from the Company, except                  on the                  same terms and conditions as comparable officers or directors are                  permitted to so purchase or sell;                  and |
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| ·   | any                  other circumstance, event, relationship or situation in which the                  personal                  interest of a person subject to this Code** **interferes                  - or even appears to interfere - with the interests of the Company                  as a                  whole. |
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**3.        Disclosure**

| ·   | not                  knowingly misrepresent, or cause others to misrepresent, facts                  about the                  Company to others, whether within or outside the Company, including                  to the                  Company’s independent auditors, governmental regulators, self-regulating                  organizations and other governmental officials, as appropriate;                  and |
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| ·   | in                  relation to his or her area of responsibility, properly review                  and                  critically analyze proposed disclosure for accuracy and completeness. |
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**4.        Compliance**

**5.        Reporting and Accountability**

| ·   | Notify                  the Chairman promptly of any existing or potential violation of                  this Code. |
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| ·   | Not                  retaliate against any other person for reports of potential violations                  that are made in good faith. |
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| ·   | The                  Board of Directors or Audit Committee, if one exists, will take                  all                  appropriate action to investigate any breaches reported to it. |
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| ·   | If                  the Audit Committee, if one exists, determines (by majority decision)                  that                  a breach has occurred, it will inform the Board of Directors. |
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| ·   | Upon                  being notified that a breach has occurred, the Board (by majority                  decision) will take or authorize such disciplinary or preventive                  action as                  it deems appropriate, after consultation with the Audit Committee                  (if one                  exists) and/or General Counsel, up to and including dismissal or,                  in the                  event of criminal or other serious violations of law, notification                  of the                  SEC or other appropriate law enforcement authorities. |
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**6.        Waivers and Amendments**

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**7.        Other Policies and Procedures**

**8.        Inquiries**