**Exhibit      14**

**Code      of Ethical Conduct for Senior Financial Managers**

|   | 1. | I                act with honesty and integrity, avoiding actual or apparent conflicts                of                interest in personal and professional                relationships. |
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|   | 2. | I                provide constituents with information that is accurate, complete,                objective, relevant, timely and                understandable. |
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|   | 3. | I                comply with applicable rules and regulations of federal, state, provincial                and local governments, and other appropriate private and public regulatory                agencies. |
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|   | 4. | I                act in good faith, responsibly, with due care, competence and diligence,                without misrepresenting material facts or allowing my independent                judgment                to be subordinated. |
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|   | 5. | I                respect the confidentiality of information acquired in the course                of my                work except when authorized or otherwise legally obligated to                disclose.  Confidential information acquired in the course of my                work is not used for personal                advantage. |
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|   | 6. | I                share knowledge and maintain skills important and relevant to my                constituents’ needs. |
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|   | 7. | I                proactively promote ethical behavior as a responsible partner among                peers                in my work environment and                community. |
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|   | 8. | I                achieve responsible use of and control over all assets and resources                employed or entrusted to me. |
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|   | 9. | I                will report known or suspected violations of this Code in accordance                with                all applicable rules of procedure. |
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|         | 10. | I                will be accountable for adhering to the                Code. |
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|                                               |   |                                                 |
|----------------------------------------------------|--------|------------------------------------------------------|
| /s/  Paul                Van Ostenbridge |   | /s/   Julie                E. Holland |
| Chief                Executive Officer / President |   | Senior                Vice President / Treasurer     |
| Paul                Van Ostenbridge                |   | Julie                Holland                         |