**EXHIBIT 14**
**Code of Ethics for Senior Financial Officers**
     The principal executive officer, president, principal financial officer,chief financial officer, principal accounting officer and controller (all, thecompany’s “Senior Financial Officers”) hold an important and elevated role incorporate governance, vested with both the responsibility and authority toprotect, balance, and preserve the interests of all of the enterprisestakeholders, including shareholders, customers, employees, suppliers, andcitizens of the communities in which business is conducted. Senior FinancialOfficers fulfill this responsibility by prescribing and enforcing the policiesand procedures employed in the operation of the enterprise’s financialorganization and by acting in good faith and in the company’s best interests inaccordance with the company’s Code of Business Conduct and Ethics.
1 **Honest and Ethical Conduct**
     Senior Financial Officers will exhibit and promote honest andethical conduct through the establishment and operation ofpolicies and procedures that:
 • Encourage and reward professional integrity in allaspects of the financial organization, by eliminatinginhibitions and barriers to responsible behavior, such ascoercion, fear of reprisal, or alienation from the financialorganization or the enterprise itself.  • Promote the ethical handling of actual or apparentconflicts of interest between personal and professionalrelationships.  • Provide a mechanism for members of the financeorganization to inform senior Management of deviations in thepractice from policies and procedures governing honest andethical behavior.  • Respect the confidentiality of information acquired inthe course of work, except when authorized or otherwiselegally obligated to disclose such information, and restrictthe use of confidential information acquired in the course ofwork for personal advantage.  • Demonstrate their personal support for such policiesand procedures through periodic communication reinforcingthese ethical standards throughout the finance organization.
2 **Financial Records and Periodic Reports**
 

 

     Senior Financial Officers will establish and manage theenterprise transaction and reporting systems and procedures toprovide that:
 • Business transactions are properly authorized andaccurately and timely recorded on the company’s books andrecords in accordance with Generally Accepted AccountingPrinciples (“GAAP”) and established company financial policy.  • No false or artificial statements or entries for anypurpose are made in the company’s books and records,financial statements and related communications.  • The retention or proper disposal of company recordsshall be in accordance with established records retentionpolicies and applicable legal and regulatory requirements.  • Periodic financial communications and reports willinclude full, fair, accurate, timely and understandabledisclosure.
3 **Compliance with Applicable Laws, Rules and Regulations**.
     Senior Financial Officers will establish and maintainmechanisms to:
 • Educate members of the finance organization about anyfederal, state or local statute, regulation or administrativeprocedure that affects the operation of the financeorganization and the enterprise generally.  • Monitor the compliance of the finance organizationwith any applicable federal, state or local statute,regulation or administrative rule.  • Identify, report and correct in a swift and certainmanner, any detected deviations from applicable federal,state or local statute or regulation.
4 **Reporting of Non-Compliance**
     Senior Financial Officers will promptly bring to the attention of theAudit Committee:
 • Material information that affects the disclosures madeby the company in its public filings.  • Information concerning significant deficiencies in thedesign or operation of internal controls that could adverselyaffect the company’s ability to record, process, summarizeand report financial data.
 

 

     Senior Financial Officers will promptly bring to the attention of theGeneral Counsel and to the Audit Committee:
 • Fraud, whether or not material, that involvesmanagement or other employees who have a significant role inthe company’s financial reporting, disclosures or internalcontrols.  • Information concerning a violation of this Code or thecompany’s Code of Business and Ethics Conduct, including anyactual or apparent conflicts of interest between personal andprofessional relationships, involving management or otheremployees who have a significant role in the company’sfinancial reporting, disclosures or internal controls.  • Evidence of a material violation by the company or itsemployees or agents of applicable laws, rules or regulations.
5 **Disciplinary Action**
     In the event of violation by Senior Financial Officers ofthis Code or the company’s Code of Business Conduct and Ethics,the Audit Committee of the Board of Directors shall recommendappropriate disciplinary and remedial actions.