Form: S-1

General form of registration statement for all companies including face-amount certificate companies

August 18, 1998

CONSENT OF ARTHUR ANDERSEN LLP

Published on August 18, 1998



EXHIBIT 23.1

CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent public accountants, we hereby consent to the use of our reports
(and to all references to our Firm) included in or made a part of this
registration statement.


/s/ Arthur Andersen LLP

Los Angeles, California
August 17, 1998