**EXHIBIT      14**

**Code      of Ethics Policy**

**Code      of Ethics Policy for Senior Financial Officers**

**(For      Senior Financial Officers in accordance with the**

**Sarbanes-Oxley      Corporate Responsibility Act of 2002)**

**It      is the policy of the Company that its Employees, Directors, and agents are      held      to the highest standards of honest and ethical conduct when conducting the      affairs of the Company. Because the equity shares of the Company are publicly      traded, senior financial officers* of the Company are held to an especially      high      set of ethical standards, which are further described below. Senior Financial      Officers of the Company will not commit acts contrary to these standards of      ethical conduct nor shall they condone the commission of such acts by others      within the organization.**

|   | · | Conduct                their personal and professional affairs in a way that avoids both                real and                apparent conflicts of interest between their interests and the interests                of the Company. |
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|   | · | Refrain                from engaging in any activity that would compromise their professional                ethics or otherwise prejudice their ability to carry out their duties                to                the Company. |
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|   | · | Communicate                to Executive Management of the Company and to accountants engaged                in                financial audits of the Company, all relevant unfavorable as well                as                favorable information and professional judgments or                opinions. |
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|   | · | Encourage                open communication and full disclosure of financial information by                providing a well understood process under which Management is kept                informed of financial information of importance, including any departures                from sound policy, practice, and accounting                norms. |
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|   | · | Ensure                that all relevant staff members understand the Company’s open                communication and full disclosure standards and                processes. |
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|   | · | Refrain                from disclosing confidential information acquired in the course of                their                work except where authorized, unless legally obligated to do                so. |
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|   | · | Inform                subordinates, as appropriate, regarding the confidentiality of information                acquired in the course of their work and monitor, as needed, to ensure                that subordinates maintain that                confidentiality. |
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|   | · | Refrain                from using or appearing to use confidential information acquired                in the                course of their work for unethical or illegal advantage, either personally                or indirectly through others. |
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**Standards      Regarding Financial Records and Reporting**

|   | · | Establish                appropriate systems and procedures to ensure that business transactions                are recorded on the Company’s books in accordance with Generally Accepted                Accounting Principles, established company policy, and appropriate                regulatory pronouncements and                guidelines. |
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|   | · | Establish                appropriate policies and procedures for the protection and retention                of                accounting records and information as required by applicable law,                regulation, or regulatory                guidelines. |
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|   | · | Establish                and administer financial accounting controls that are appropriate                to                ensure the integrity of the financial reporting process and the                availability of timely, relevant information for the safe, sound,                and                profitable operation of the                Company. |
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|   | · | Completely                disclose all relevant information reasonably expected to be needed                by the                Company’s regulatory examiners and internal and external auditors for the                full, complete, and successful discharge of their duties and                responsibilities. |
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**Defined      as all Regulation O Executive Officers along with the Chief Executive Officer      (CEO), Chief Financial Officer (CFO), Chief Accounting Officer (CAO),      Controller, or any person serving in an equivalent position regardless of      whether or not they are designated as Executive Officers for Regulation O      purposes. *

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**Certificate      of Adoption**

**CODE      OF ETHICS POLICY FOR SENIOR FINANCIAL OFFICERS**

|   | /s/                David J. Preleski               |
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|   | By:                David J. Preleski               |
|   | Secretary                of the Board of Directors |

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