Exhibit 10(v)

                                 SUNGROUP, INC.
                              EMPLOYMENT AGREEMENT
                                JAMES A. HOETGER

         This Employment Agreement (the "Agreement") is made and entered into as
of the 9th day of September, 1997 by and between SunGroup, Inc., a Tennessee
Corporation (the "Company") and JAMES A. HOETGER (a/k/a Jim Hoetger), a resident
of Sarasota, Florida (the "Employee").

                                   WITNESSETH

         WHEREAS, Company desires to engage Employee to be a key person in the
operation of the Company at it's corporate office: 2201 Cantu Court, Suite 102A,
Sarasota, Florida 34232-6254.

         WHEREAS, Employee has made many important contributions to the Company
and to the industry as a whole; and

         WHEREAS, the parties hereto desire to set forth in this Agreement the
terms, duties and compensation of Employee for the services to be performed by
Employee pursuant to this Agreement.

         NOW, THEREFORE, for and in consideration of the premises, the mutual
covenants and agreements set forth herein, the parties hereto do hereby agree as
follows:

         1. Employment and Term. Company does hereby employ Employee and
Employee does hereby agree to enter into the employment of Company for the
compensation provided under the terms and conditions hereinafter set forth. The
term of this Agreement shall commence on September 18, 1997 (the "Commencement
Date") and shall continue for a term ending on the first to occur of the death
of the Employee, or December 31, 1999, unless continued by written agreement of
both parties or terminated as set forth herein. Company and Employee both concur
that this contract should be extended by January 31, 2000, if both parties want
to continue the employment relationship. Employee should take the responsibility
to initiate contract extension discussions in 1999.

            Services. Employee is engaged by the Company to perform as Vice
            President for the Company and the duties of Employee in such
            capacity shall include, without limitation, being the Chief
            Financial Officer of the Company (sometimes herein referred to as
            the "Services").

            Compensation.  For the rendering of the Services, Company shall pay
            Employee as follows: see "Exhibit A", attached hereto and made part
            hereof this Employment Agreement.

            Scope of Service and Supervision. The Employee shall devote a
            substantial amount of time, attention and energies to the
            performance of the Services. The performance of the Services shall
            be under the authority of the President of the Company or such other
            person(s) as the President of the Company shall designate to
            exercise supervisory control over Employee's performance of
            Services. It is imperative that Employee deliver a commitment of
            extra hours and focused attention to the Company's needs.

            Information Confidential.  Employee shall not divulge, disclose or
            communicate, either verbally or in writing, directly or indirectly,
            to any other person or persons, firm or

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            corporation, and shall not make use of, either directly or
            indirectly, the client lists, financial and cost information,
            brochures, contracts, and agreements, personnel information, special
            methods, general methods or other business secrets of Company, the
            same being deemed, as between the parties hereto, to be important,
            material and confidential and to affect the effective and successful
            conduct of the business of Company and its goodwill.  Further,
            Employee shall not make known or divulge any information acquired
            from Company, either directly or indirectly, to any person or
            persons or firms or corporations in competition with or contemplated
            competition with Company.

            Termination by Company for Cause or Due to Death or Disability. If
            the Employee is unable to perform the Services, due to disability or
            otherwise, for a period of ten (10) consecutive days, or for fifteen
            (15) days in any period of twelve (12) consecutive months, or if the
            Employee violates any of his obligations herein, or if the Employee
            fails to perform Services in a prompt, workmanlike manner, then, in
            any such event, the employment thereunder may be terminated by the
            Company, at its option at any time by written notice to the
            Employee. If the employment is terminated pursuant to this
            paragraph, such termination shall become effective on the date
            specified in the notice of termination.

                  If termination pursuant to this paragraph is for any cause
                  other than disability, thereafter the Employee shall be
                  entitled to no further compensation or benefits from Company,
                  and the Employee shall be entitled only to that amount of Base
                  Salary which is due and payable for the period from the last
                  payment of an installment to the date of termination.

                  If employment is terminated pursuant to this paragraph due to
                  disability, or it terminated upon death of the Employee,
                  thereafter Employee, his personal representatives, successors
                  and assigns shall be entitled to any vested rights the
                  Employee may have under any insurance or benefit plan from
                  Company.

                  The Employee may, by written notice to the Secretary of
                  Company, designated any persons to be the beneficiary or
                  beneficiaries of all, or any portion, of the payments
                  prescribed by this Agreement to be made by the Company after
                  his death, and in the absence of any such designation, any
                  such payments shall be made to his estate.

              Assignment. Neither the rights nor obligations under this
              Agreement may be assigned by any party, except that it shall be
              binding upon and inure to the benefit of any successor of the
              Company in the ownership or operation of the Company, whether by
              merger, sale of assets, reorganization or otherwise. Any new owner
              of the Company must accept and honor this Agreement and Employee
              agrees that this Agreement is automatically assigned to any new
              owner of the Company without any consent or approval needed from
              Employee.

              Notices. Any notice expressly provided for under this Agreement
              shall be in writing, shall be given either manually or by mail,
              telegram, radiogram or cable, and shall be deemed sufficiently
              given when actually received by the party to be notified or when
              mailed, if mailed by certified or registered mail, postage
              prepaid, addressed to such party as his address set forth below.
              Either party may, by notice to the other party given in the manner
              provided for herein, change his address for receiving such
              notices.

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                  a)  If to Company, to:
                           SunGroup, Inc.
                           2201 Cantu Court, Suite 102 A
                           Sarasota, Florida  34232-6254
                           Attention:    John W. Biddinger, President
                  b)  If to the Employee, to:
                           James A. Hoetger
                           8351 Eagle Crossing
                           Sarasota, Florida  34241

              Governing Law. This Agreement shall be executed, construed and
              performed in accordance with the laws of the State of Florida.

              Entire Agreement.  This Agreement constitutes the entire agreement
              between the parties in connection with the subject matter hereof
              and supersedes all prior and contemporaneous agreements and
              understandings in connection with such subject matter.  No
              covenant or condition not expressed in this Agreement shall affect
              or be effective to interpret, change or restrict this Agreement.
              No change, termination or attempted waiver of any of the
              provisions of this Agreement shall be binding unless in writing
              signed by the Employee and on behalf of the Company by an officer
              other than Employee, thereunto duly authorized by the Company's
              Board of Directors.  No modification, waiver, termination,
              rescission, discharge or cancellation of this Agreement and no
              waiver of any provision or default under this Agreement shall
              affect the right of any party to enforce any other provision or to
              exercise any right or remedy in the event of any other default.

              Severability. If any term or provision of this Agreement, shall be
              invalid or unenforceable to any extent or application, then the
              remainder of this Agreement shall be valid and enforceable to the
              fullest extent and the broadest application permitted by law. All
              of the terms and provisions of this Agreement shall survive the
              termination of the period that Employee is employed by the
              Employer, whether such termination is voluntary or involuntary, or
              initiated by Employee or the Employer.

              Waiver of Breach. The waiver by either party of any provision of
              this Agreement shall not operate or be construed as a waiver of
              any subsequent breach by the other party.

              Headings. The sections, subjects and headings in this Agreement
              are inserted for convenience only and shall not affect in any way
              the meaning or interpretation of this Agreement.

              Employee Advancement. Employee and Company want to look forward to
              a long relationship and the building of a material appreciation
              for each other's contributions and plans. Company advancement
              opportunities are based on superior performance and the Employee's
              record-to-date at the Company is favorable and positive. Employee
              is encouraged to build upon this record. Employee will be measured
              by department leadership, overall Station performance and the
              individual contributions of Employee.

              Counterparts. This Agreement may be executed in multiple
              counterparts, none of which must be signed by all of the parties
              hereto, but all of which together shall constitute one document.

         IN WITNESS WHEREOF, the Employee has executed this Agreement, and the

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Company has caused this Agreement to be executed on behalf of the Company by its
officer thereunto duly authorized all as of the date first above written.

SUNGROUP, INC.                       &           THE EMPLOYEE

By: /s/John W. Biddinger, President     By: /s/ James A. Hoetger, Vice President
                                            & Chief Financial Officer

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                                  "EXHIBIT A"


BASE SALARY:
         1998:             $75,000 per year
         1999:             $80,000 per year

INCENTIVE COMPENSATION:
Bonuses based on merit and performance. Amounts to be determined by the
President of the Company.

BENEFITS:
Employee will be eligible to participate in Company insurance and other benefit
plans, as any other employee, as benefit plans may be offered. Employee will be
reimbursed for all reasonable and necessary business expenses incurred on behalf
of the Company.