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                                                                      EXHIBIT 14

                  CODE OF ETHICS FOR SENIOR FINANCIAL OFFICERS

      This code of ethics (the "Code") applies to the Company's senior financial
officers, including the Company's chief executive officer, chief financial
officer, controller, treasurer, and chief internal auditor, if any (collectively
"senior financial officers"). The Company's senior financial officers shall
(absent a waiver from the Company's board of directors, including a majority of
the board's independent directors, after full disclosure), to the best of their
knowledge and ability, adhere to and advocate the following principles and
responsibilities governing their professional and ethical conduct. The failure
to adhere to the Code will result in the disciplinary action deemed appropriate
by appropriate supervisory personnel or by the Company's board of directors,
which may include termination of employment.

      1.    Senior financial officers shall act with honesty and integrity.
            Senior financial officers shall ethically handle all actual or
            apparent conflicts of interest between personal and professional
            relationships.

      2.    Senior financial officers shall endeavor to provide information that
            is full, fair, accurate, timely, and understandable in all reports
            and documents that the Company files with, or submits to, the
            Securities and Exchange Commission ("SEC") and other public filings
            or communications made by the Company. Senior financial officers
            shall comply with the Company's disclosure controls and procedures
            and internal controls over financial reporting.

      3.    Senior financial officers shall endeavor to faithfully comply with
            all laws, rules and regulations of federal, state, and local
            governments, and all applicable private or public regulatory
            agencies.

      4.    Senior financial officers shall not knowingly or recklessly
            misrepresent material facts or allow their independent judgment to
            be compromised.

      5.    Senior financial officers shall not use for personal advantage
            confidential or proprietary information about the Company, its
            franchisors, suppliers, or joint venture partners, acquired in the
            course of their employment.

      6.    Senior financial officers shall proactively promote ethical behavior
            among peers and subordinates in the work place and in dealings with
            suppliers and competitors.

      7.    Senior financial officers shall promptly report to the audit
            committee any violation or suspected violation of the Code.

            Each senior financial officer is expected to adhere at all times to
            both this Code and the Company's Code of Business Ethics and
            Conduct. Only the board of directors or a committee designated by
            the board of directors shall have the authority to approve any
            deviation or waiver from this Code. Any waiver, including to whom it
            was granted and the date thereof, and the reasons for it shall be
            promptly disclosed in a filing on Form 8-K with the SEC or, subject
            to satisfaction of any condition established by the SEC, posted on
            the Company's website.