EX-23 4 exhibit23.htm

sec document

                                                                      EXHIBIT 23


                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


As independent public accountants, we hereby consent to the incorporation of our
report  included  in this  Form  10-KSB,  into the  Company's  previously  filed
Registration Statement No. 333-1463.




/s/ Arthur Andersen LLP


New York, New York
October 24, 2001