Exhibit 14

Channell Commercial Corporation
Code of Business Conduct and Ethics

Article I
Statement of Purpose

Channell Commercial Corporation (the "Company") depends on the judgment and high personal standards of its
directors, officers and employees in order to conduct its business with integrity and in full compliance with the law. The Company has established this Code of Business Conduct and Ethics (this
"Code of Ethics") that applies to all directors, officers and employees of the Company (individually, an
"Employee," and, collectively, the "Employees"). The purpose of this Code of Ethics is to deter
wrongdoing and to promote:



As
a representative of the Company, each Employee has personal responsibility for both the integrity and the consequences of his or her actions. No policy can cover every possible
situation, and whenever a question arises about the propriety of certain actions, the Employee should seek advice and counsel from his or her supervisor or department vice president or any other
officer of the Company. Employees are encouraged to contact any of the foregoing persons regarding questions about this Code of Ethics.

Article II
Administration

The Audit Committee (the "Audit Committee") of the Board of Directors of the Company shall administer this Code of
Ethics. However, it is the individual responsibility of each Employee to comply with this Code of Ethics.

Article III
Compliance with Laws

1.     It
is the policy of the Company to comply with all applicable laws, rules and regulations. Each Employee's actions shall be, to the best of his or her knowledge, in
accordance with all such laws, rules and regulations, and each Employee is expected to be familiar with the laws, rules and regulations that impact and control his or her specific duties.

2.     No
Employee may ask or pressure another Employee to break any law, rule or regulation.

3.     Employees
are required to understand and comply with the Company's insider trading policies that govern Employees' trading in securities of the Company.

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Article IV
Compliance with Company Policies

1.     Employees
who are involved in preparing reports and other documents filed with the Securities and Exchange Commission and other public communications of the Company shall
observe the Company's policies and procedures with respect to such filings and communications, including, without limitation, policies and procedures with respect to (a) internal controls and
(b) disclosure controls and procedures. All Employees shall cooperate fully in any matters relating to the gathering of information and the preparation of such filings and communications in
order to promote full, fair, accurate, timely and understandable disclosures in such filings and communications.

2.     Employees
shall observe the Company's other policies and procedures, including, without limitation, policies and procedures with respect to the prohibition against
discrimination or harassment.

Article V
Conflicts of Interest

1.     Employees
shall take all practicable steps to avoid conflicts of interest. A "conflict of interest" occurs when an individual's private interest interferesor
even appears to interferein any way with the interests of the Company as a whole. A conflict situation can arise when an Employee takes actions or has interests that may make it difficult
to perform his or her Company work objectively and effectively. Conflicts of interest also arise when an Employee, or a member of his or her family, receives improper personal benefits as a result of
his or her position in the Company. Loans to, or guarantees of obligations of, such persons are of special concern.

2.     In
questionable situations, Employees should direct requests for determination of whether or not a conflict of interest exists to his or her supervisor or department vice
president or to any other officer of the Company.

3.     If
a situation that creates a conflict of interest arises, the Employee involved and any Employee who is aware of such conflict of interest must promptly report it
(a) if the person involved is a director or an executive officer of the Company, to the Chair of the Audit Committee, or (b) if the person involved is someone other than a director or an
executive officer of the Company, to the Employee's supervisor or department vice president or to any other officer of the Company.

4.     The
person to whom the conflict of interest is reported, or his or her designee, shall monitor the situation creating the conflict of interest and shall work with the
Employee with the conflict of interest to eliminate the conflict of interest as soon as possible. To the fullest extent practicable, the Employee with the conflict of interest shall be removed from
any decision-making on behalf of the Company related to the situation creating the conflict of interest. In no event shall the Employee with the conflict of interest be permitted to receive any
improper personal benefit from such situation.

Article VI
Corporate Opportunities

1.     Employees
shall not appropriate any business opportunity that is discovered through the use of the Company's property or information or their position with the Company.

2.     Employees
shall not use their position with the Company or the Company's property or information for personal gain or the personal gain of members of their families.

3.     Employees
shall not compete with the Company.

4.     Employees
owe a duty to the Company to advance its legitimate interests when the opportunity to do so arises.

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Article VII
Fair Dealing

1.     Each
Employee should maintain a high degree of integrity in his or her business dealings on behalf of the Company. The Company expects that each Employee shall in the
performance of his or her duties:



2.     In
pursuing business opportunities, Employees shall not offer improper favored treatment designed to gain a competitive edge. This includes offering customers,
contractors, potential customers or contractors, or their family members, gifts or entertainment that exceed prevailing standards of business conduct in the telecommunications industry as an
inducement for business transactions with the Company.

3.     Employees
shall make procurement decisions exclusively on the basis of the Company's best interests, considering such factors as quality, service, price, financial
responsibility and maintenance of reliable sources of supplies. It is improper for an Employee to seek or receive favored treatment from a potential or actual supplier or contractor in the form of
gifts or entertainment to the Employee or any of the Employee's family members that exceed prevailing standards of business conduct in the telecommunications industry.

4.     Employees
shall not offer, give, provide or accept any gift or entertainment in connection with the Employee's relationship or employment with the Company that is a cash
gift, that can be construed as a bribe, kickback or payoff, or that violates any applicable laws, rules or regulations.

Article VIII
Protection of Company Assets

1.     Employees
shall, to the fullest extent practicable, protect the Company's assets and ensure their efficient use.

2.     Employees
shall use the Company's assets only for the Company's legitimate business purposes.

3.     No
Company assets, including employee work time, may be contributed to any political candidate, party or campaign.

Article IX
Health and Safety

1.     Employees
shall comply with all applicable laws, rules and regulations and applicable policies and procedures to maintain a safe workplace.

2.     Employees
shall not possess, store or use any weapons or unlawful drugs at any Company facility or worksite.

3.     Employees
shall not possess, consume or store alcoholic beverages at any Company facility or worksite, except in connection with specific occasions or events approved in
advance by an executive officer of the Company.

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Article X
Business Information and Records

1.     All
Company books, accounts, records and financial reports must be maintained accurately, with complete documentation and in accordance with all relevant accounting,
internal control and documentation retention requirements. No entries will be made, and no reports will be issued, that intentionally conceal or disguise the true nature of the transaction. All funds
and accounts established by the Company must be accurately described in relevant books and records. No undisclosed, unrecorded or "off-book" funds or assets may be established or
maintained for any purposes.

2.     Expense
reports shall accurately reflect expenses incurred in the course of doing business and shall comply with the Company's expense reimbursement policy.

3.     Employees
shall record and charge their time accurately and to the proper accounts. Supervisors are responsible for ensuring that employees' time is charged properly.

Article XI
Confidentiality

Each Employee shall maintain the confidentiality of the Company's confidential and proprietary information in accordance with the Company's confidentiality
policies and any confidentiality agreements entered into, by or with the Company. The same requirements apply to protecting confidential information entrusted to the Company by a third party.

Article XII
Reporting and Consequences of Violations

1.     The
Company expects each of its Employees (a) to comply with all provisions of this Code of Ethics, (b) to use his or her own high standards and reasoned
judgment, and (c) to seek the advice and counsel of his or her supervisor or department vice president or any other officer of the Company in ambiguous situations, when the Employee has any
question about the appropriate course of action, and to clarify issues not covered by these standards. The management of the Company is charged with creating and maintaining an environment that
promotes proper business conduct and allows employees to feel free to question or report in good faith suspected improprieties without fear of retribution.

2.     An
Employee (a) shall report any violations of this Code of Ethics by the Company's directors or executive officers to the Chair of the Audit Committee and
(b) shall report any violations of this Code of Ethics by other Employees who are not directors or executive officers of the Company to his or her supervisor or department vice president or to
any other officer of the Company. Employees shall not deliberately provide false information concerning violations of laws, rules, regulations or this Code of Ethics. An Employee who deliberately
fails to report a violation of which he or she is aware, or who deliberately provides false information, may be subject to disciplinary action.

3.     An
Employee may report concerns regarding questionable accounting or auditing matters anonymously by contacting the Chair of the Audit Committee on an anonymous basis. If
the Employee wants the submission to be anonymous, the Employee should not leave or provide his or her name or other personal identifying information. The Employee should provide as much information
as possible, including all relevant facts and circumstances that he or she believes should be considered in evaluating the situation. If the Employee requests, the Company will maintain the
confidentiality of the submission to the extent reasonably practicable. However, the Company may be required to disclose the submission in response to legal proceedings, subpoenas, civil or criminal
investigative demands, or similar processes. In addition, the Company may be required to disclose publicly the matters pertaining to the violation or to take corrective actions and to disclose
publicly those corrective actions. In order to make a thorough investigation, it also may be necessary to make inquiries or otherwise engage in

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conduct
that may make it possible to discern the source of the information even though the submission was made anonymously.

4.     The
Company shall not discharge, demote, suspend, threaten, harass, or in any other manner discriminate against any Employee in the terms or conditions of employment
because of any lawful act done by such Employee:



5.     The
provisions of this Code of Ethics may be waived for directors or executive officers only by the Company's Board of Directors. The Company shall promptly disclose any
such waiver, and the reasons therefor, in accordance with, and to the extent required by, the rules and regulations of the Securities and Exchange Commission and any applicable standards of The Nasdaq
National Market. The provisions of this Code of Ethics may be waived for Employees who are not directors or executive officers by the Company's Chief Executive Officer, or his or her designee, or by
the Company's Board of Directors. The Company may not waive the provisions of Section 5 of this Article XII.

6.     Any
violation of this Code of Ethics by an officer or employee of the Company shall subject such officer or employee to disciplinary action, including, without
limitation, suspension, demotion or discharge. Any violation of this Code of Ethics by a director of the Company may constitute cause for disciplinary action, including, without limitation, a request
by the Company for the resignation of such director.

7.     This
Code of Ethics may be amended by the Company's Board of Directors. Any such amendment shall be promptly disclosed by the Company in accordance with, and to the
extent required by, the rules and regulations of the Securities and Exchange Commission and any applicable standards of The Nasdaq National Market.

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Compliance Certification

I have read and I understand the attached Code of Ethics. I agree that I will comply with the Code of Ethics. If I am an officer or employee of the Company, I
agree that any violation of the Code of Ethics will constitute cause for disciplinary action, including, without limitation, suspension, demotion or discharge.

I
certify that I am not currently in violation of the Code of Ethics.

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|Dated:                            , 200    . |  |     
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