**Exhibit      24**

**Power      of Attorney**

**WHEREAS**

**NOW,      THEREFORE,**

 **KNOW      ALL MEN BY THESE PRESENTS**      , that      each person whose signature appears below constitutes and appoints Sherry Wilzig      Izak and each of them, his or her true and lawful attorney-in-fact and agent,      with full power of substitution and re-substitution, to sign the Company’s      Annual Report on Form 10-K for the year ended December 31, 2007, including      any      and all amendments to such Annual Report, and to file the same, with all      exhibits thereto, and other documents in connection therewith, with the      Securities and Exchange Commission, granting unto said attorneys-in-fact and      agents, and each of them, full power and authority to do and perform each and      every act and thing requisite and necessary to be done in and about the      premises, as fully and to all intents and purposes as he might or could do      in      person, hereby ratifying and confirming all that said attorneys-in-fact and      agents, or any of them, or their or his substitute or substitutes, may lawfully      do or cause to be done by virtue hereof.

**IN      WITNESS WHEREOF**

**Directors:**

| By:    |   | /s/                Miles Berger           |   | Date:                April 9, 2008 |
|--------|--------|-------------------------------------------|--------|------------------------------------|
|   |   | Miles                Berger               |   |                               |
|   |   |                                      |   |                               |
| By:    |   | /s/                Milton Donnenberg      |   | Date:                April 9, 2008 |
|   |   | Milton                Donnenberg          |   |                               |
|   |   |                                      |   |                               |
| By:    |   | /s/                S. Wilzig Izak         |   | Date:                April 9, 2008 |
|   |   | S.                Wilzig Izak             |   |                               |
|   |   |                                      |   |                               |
| By:    |   | /s/                Eric J. Schmertz, Esq. |   | Date:                April 9, 2008 |
|   |   | Eric                J. Schmertz, Esq.     |   |                               |
|   |   |                                      |   |                               |
| By:    |   | /s/                Ernest Wachtel         |   | Date:                April 9, 2008 |
|   |   | Ernest                Wachtel             |   |                               |
|   |   |                                      |   |                               |
| By:    |   | /s/                Martin Willschick      |   | Date:                April 9, 2008 |
|   |   | Martin                Willschick          |   |                               |

| By:    |   | /s/                S. Wilzig Izak                                 |   | Date:                April 9, 2008 |
|--------|--------|-------------------------------------------------------------------|--------|------------------------------------|
|   |   | S.                Wilzig Izak                                     |   |                               |
|   |   | *Chairman                of the Board and Chief ExecutiveOfficer* |   |                               |

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