Form: S-1/A

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

January 25, 1999

CONSENT OF ARTHUR ANDERSEN

Published on January 25, 1999



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
January 18, 1999