FORM A

DECLARATION OF DEBTOR

I hereby declare that all prepetition bank accounts of debtor, 
as listed below:

Acct No.:	____________________ At: _______________________
Acct No.:	____________________ At: _______________________
Acct No.:	____________________ At: _______________________
Acct No.:	____________________ At: _______________________

	____		have been closed as of	19___

							OR

	____		that I have contacted the bank and initiated 
			closing procedures as of ______________, 19__, 
			and that the accounts will be closed as soon as 
			the bank completes the closeout process/procedure.

I further declare that all monies have been transferred to debtor 
in possession at ____________________ depository, consisting of the
following accounts:

	General Checking Account No.___________________________

	Payroll Checking Account No.___________________________

	Tax Checking Account No.    ___________________________

	Cash Collateral Account No. ___________________________

	Other                       ___________________________

The information provided above is true to the best of my knowledge 
and belief.


Dated: ________________, 19___   __________________________
					Debtor

				 __________________________
					Title

(Revised 6/92)