ACKNOWLEDGEMENT FORM
                    COMPANY POLICIES AND PROCEDURES MANUAL



      I acknowledge that I have received a copy of the company Policies and Procedures
      Manual.  I acknowledge that I am expected to know and be familiar with the contents
      and that I have read the manual

      I understand:

      þ That this manual will be updated from time to time and that I will be responsible
         for reading the updates;

      þ That this manual is the property of the company and must be returned immediately
         upon request;

      þ That this manual contains sensitive materials that are not to be discussed with
         anyone to whom a manual has not been issued; and

      þ That this manual and its contents in no way, shape, or form create any contract
         of employment.






                                                                       
      Signature                                 Date

















     
     SP01 (Rev. 2/92)