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                                                                      EXHIBIT 14


                                   EXHIBIT 14
                                 PARENTECH, INC.
                            FINANCIAL CODE OF ETHICS

As a public company, it is of critical importance that PARENTECH, INC. (PARENT)
filings with the Securities and Exchange Commission be accurate and timely.
Depending on their position with PARENT, employees may be called upon to provide
information to assure that PARENT's public reports are complete, fair, and
understandable. PARENT expects all of its employees to take this responsibility
seriously and to provide prompt and accurate answers to inquiries related to
PARENT's public disclosure requirements.

PARENT's Finance Department bears a special responsibility for promoting
integrity throughout PARENT, with responsibilities to stakeholders both inside
and outside of PARENT. The Chief Executive Officer (CEO), Chief Financial
Officer (CFO), and Finance Department personnel have a special role both to
adhere to the principles of integrity and also to ensure that a culture exists
throughout PARENT as a whole that ensures the fair and timely reporting of
PARENT's financial results and conditions. Because of this special role, the
CEO, CFO, and all members of PARENT's Finance Department are bound by PARENT's
Financial Code of Ethics, and by accepting the Financial Code of Ethics, each
agrees that they will:

- Act with honesty and integrity, avoiding actual or apparent conflicts of
interest in personal and professional relationships. - Provide information that
is accurate, complete, objective, relevant, timely and understandable to ensure
full, fair, accurate, timely, and understandable disclosure in the reports and
documents that PARENT files with, or submits to, government agencies and in
other public communications.

- Comply with the rules and regulations of federal, state and local governments,
and other appropriate private and public regulatory agencies. - Act in good
faith, responsibly, with due care, competence and diligence, without
misrepresenting material facts or allowing one's independent judgment to be
subordinated.

- Respect the confidentiality of information acquired in the course of one's
work, except when authorized or otherwise legally obligated to disclose.
Confidential information acquired in the course of one's work will not be used
for personal advantage.

- Share job knowledge and maintain skills important and relevant to stakeholders
needs.

- Proactively promote and be an example of ethical behavior as a responsible
partner among peers, in the work environment and in the community.

- Achieve responsible use of, and control over, all PARENT assets and resources
employed by, or entrusted to yourself, and your department.

- Receive the full and active support and cooperation of PARENT's Officers, Sr.
Staff, and all employees in the adherence to this Financial Code of Ethics.

- Promptly report to the CEO or CFO any conduct believed to be in violation of
law or business ethics or in violation of any provision of this Code of Ethics,
including any transaction or relationship that reasonably could be expected to
give rise to such a conflict. Further, to promptly report to the Chair of
PARENT's Audit Committee such conduct if by the CEO or CFO or if they fail to
correct such conduct by others in a reasonable period of time.