**Exhibit      24**

**Power      of Attorney**

**WHEREAS**

**NOW,      THEREFORE,**

**KNOW      ALL MEN BY THESE PRESENTS**

**IN      WITNESS WHEREOF**

| **Directors:** |                                      |   |   |                          |   |
|----------------|-------------------------------------------|--------|--------|-------------------------------|--------|
|           |                                      |   |   |                          |   |
| By:            | /s/                Miles Berger           |   | Date   | March                31, 2006 |   |
|           | Miles                Berger               |   |   |                          |   |
|           |                                      |   |   |                          |   |
| By:            | /s/                Milton Donnenberg      |   | Date:  | March                31, 2006 |   |
|           | Milton                Donnenberg          |   |   |                          |   |
|           |                                      |   |   |                          |   |
| By:            | /s/                S. Wilzig Izak         |   | Date:  | March                31, 2006 |   |
|           | S.                Wilzig Izak             |   |   |                          |   |
|           |                                      |   |   |                          |   |
| By:            | /s/                Eric J. Schmertz, Esq. |   | Date:  | March                31, 2006 |   |
|           | Eric                J. Schmertz, Esq.     |   |   |                          |   |
|           |                                      |   |   |                          |   |
| By:            | /s/                Ernest Wachtel         |   | Date:  | March                31, 2006 |   |
|           | Ernest                Wachtel             |   |   |                          |   |
|           |                                      |   |   |                          |   |
| By:            | /s/                Martin Willschick      |   | Date:  | March                31, 2006 |   |
|           | Martin                Willschick          |   |   |                          |   |
|           |                                      |   |   |                          |   |

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| **Officers:** |                                                                                            |   |   |                          |   |
|---------------|-------------------------------------------------------------------------------------------------|--------|--------|-------------------------------|--------|
|          |                                                                                            |   |   |                          |   |
| By:           | /s/                S. Wilzig Izak                                                               |   | Date   | March                31, 2006 |   |
|          | S.                Wilzig Izak*Chairman                of the Board and Chief Executive Officer* |   |   |                          |   |
|          |                                                                                            |   |   |                          |   |
| By:           | /s/                Daniel C. Pryor                                                              |   | Date   | March                31, 2006 |   |
|          | Daniel                C. Pryo*President and Chief Operating Officer*                            |   |   |                          |   |
|          |                                                                                            |   |   |                          |   |
| By:           | /s/                Seth H. Ugelow                                                               |   | Date   | March                31, 2006 |   |
|          | Seth                H. Ugelow*Chief                Financial Officer*                           |   |   |                          |   |

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