<PAGE>   1
      AS FILED WITH THE SECURITIES AND EXCHANGE COMMISSION ON JUNE 7, 2000

                                                           Registration No. 333-
================================================================================

                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549
                             ______________________

                                    FORM S-8
                             REGISTRATION STATEMENT
                                    UNDER THE
                             SECURITIES ACT OF 1933
                             ______________________


                          DELANO TECHNOLOGY CORPORATION
             (Exact name of Registrant as specified in its charter)

             ONTARIO                                     98-0206122
(Jurisdiction of Incorporation)             (I.R.S. Employer Identification No.)

                              302 TOWN CENTRE BLVD.
                            MARKHAM, ONTARIO, CANADA
                                     L3G 8B5
                                 (905) 947-2222
   (Address and telephone number of Registrant's principal executive offices)

           DELANO TECHNOLOGY CORPORATION EMPLOYEE STOCK PURCHASE PLAN
                              (Full title of plan)


                             CT CORPORATION SYSTEM
                               111 EIGHTH AVENUE
                            NEW YORK, NEW YORK 10011
                                 (212) 894-8940
           (Name, address and telephone number of agent for service)
                             ______________________

                                    Copy to:

                          CHRISTOPHER W. MORGAN, ESQ.
                    SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP
                            SUITE 1820, P.O. BOX 189
                         NORTH TOWER, ROYAL BANK PLAZA
                        TORONTO, ONTARIO, CANADA M5J 2J4
                                 (416) 777-4700

                             ______________________

                        CALCULATION OF REGISTRATION FEE

================================================================================

<TABLE>
<CAPTION>
                                                                       PROPOSED            PROPOSED
                                                                        MAXIMUM             MAXIMUM          AMOUNT OF
                 TITLE OF                       AMOUNT TO BE        OFFERING PRICE         AGGREGATE        REGISTRATION
        SECURITIES TO BE REGISTERED              REGISTERED            PER SHARE        OFFERING PRICE          FEE
<S>                                                  <C>             <C>                <C>                  <C>
   COMMON SHARES                                  1,000,000          $11.22 (1)         $11,220,000          $2,962.08
   INTERESTS IN THE DELANO TECHNOLOGY               (2)                (2)                  (2)                 (2)
   CORPORATION EMPLOYEE STOCK PURCHASE PLAN
</TABLE>
================================================================================

NOTES
(1)      Calculated in accordance with Rules 457(h)(1) and 457(c) based on the
         average of the high and low prices of the Common Shares as reported on
         the Nasdaq Stock Market on May 31, 2000, a date within five business
         days of this Registration Statement.

(2)      In addition, pursuant to Rule 416(c), this Registration Statement
         covers an indeterminable amount of interests to be offered or sold
         pursuant to the Delano Technology Corporation Employee Stock Purchase
         Plan. Pursuant to Rule 457(h)(2), no separate registration fee is
         required with respect to the plan interest being registered hereby.






<PAGE>   2



                                     PART II

               INFORMATION REQUIRED IN THIS REGISTRATION STATEMENT

ITEM 3.  INCORPORATION OF DOCUMENTS BY REFERENCE.
         ---------------------------------------

         The following documents, or excerpts thereof as indicated, filed with
the Securities and Exchange Commission (the "Commission") are incorporated by
reference into this Registration Statement:

         (a)      Prospectus of Delano Technology Corporation (the "Registrant")
                  filed with the Commission on February 10, 2000 pursuant to
                  Rule 424(b) under the Securities Act of 1933, as amended;

         (b)      All reports filed pursuant to Section 13(a) or 15(d) of the
                  Securities Exchange Act of 1934, as amended (the "Exchange
                  Act") since February 10, 2000; and

         (c)      The description of the Registrant's common shares, included in
                  the registration statement on Form 8-A, filed with the
                  Commission on January 27, 2000.

         All documents hereafter filed by the Registrant pursuant to Sections
13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a
post-effective amendment to this Registration Statement which indicates that all
securities offered have been sold or which deregisters all securities then
remaining unsold, shall be deemed to be incorporated by reference into this
Registration Statement and to be a part hereof from the date of filing of such
documents.

ITEM 4.  DESCRIPTION OF SECURITIES.
         -------------------------

         Not Applicable.

ITEM 5.  INTERESTS OF NAMED EXPERTS AND COUNSEL.
         --------------------------------------

         Not Applicable.

ITEM 6.  INDEMNIFICATION OF DIRECTORS AND OFFICERS.
         -----------------------------------------

         In accordance with the Business Corporations Act (Ontario), the By-laws
of the Registrant provide that the Registrant will indemnify a present or former
director or officer of the Registrant, or a person who acts or acted at the
Registrant's request as a director or officer of another company of which the
Registrant is or was a shareholder or creditor, and his heirs and legal
representatives, against all costs, charges and expenses, including an amount
paid to settle an action or satisfy a judgment, reasonably incurred by him in
respect of any civil, criminal or administrative action or proceeding to which
he is made a party by reason of such position, provided that the director or
officer acted honestly and in good faith with a view to the best interests of
the Registrant and, in the case of a criminal or administrative action or
proceeding that is enforced by a monetary penalty, had reasonable grounds for
believing that his conduct was lawful. Such indemnification may, with the
approval of the court, be made in connection with the procuring of a judgment in
favor of the Registrant or such other company if the conditions set forth above
have been fulfilled. Notwithstanding the foregoing, a director or officer is
entitled to indemnification from the Registrant as a matter of right if he was
substantially successful on the merits in defense of the action or proceeding
and fulfilled the conditions set forth above.


         A policy of directors' and officers' liability insurance is maintained
by the Registrant and its subsidiaries against liability incurred by arising
from or against them for certain of their acts, errors or omissions.


         Reference is made to Item 9 for the undertakings of the Registrant with
respect to indemnification for liabilities arising under the Securities Act.

ITEM 7.  EXEMPTION FROM REGISTRATION CLAIMED.
         -----------------------------------

         Not Applicable.


                                        2

<PAGE>   3





ITEM 8.  EXHIBITS.
         ---------

         The following exhibits are attached hereto:

<TABLE>
<CAPTION>
         Exhibit
         Number     Description
         -------    -----------

           <S>       <C>
             5.1     Opinion of Osler, Hoskin & Harcourt as to the legality of
                     the securities being registered;
            23.1     Consent of Osler, Hoskin & Harcourt (included in
                     Exhibit 5.1 to this Registration Statement);
            23.2     Consent of KPMG LLP; and
            24.1     Power of Attorney (included on page 5 of this
                     Registration Statement).
</TABLE>

ITEM 9.  UNDERTAKINGS.
         -------------

         A.       The Registrant hereby undertakes:

                  1.       To file, during any period in which offers or sales
                           are being made, a post-effective amendment to this
                           Registration Statement to include any material
                           information with respect to the plan of distribution
                           not previously disclosed in this Registration
                           Statement or any material change to such information
                           in this Registration Statement.

                  2.       That, for the purpose of determining any liability
                           under the Securities Act, each such post-effective
                           amendment shall be deemed to be a new registration
                           statement relating to the securities offered therein,
                           and the offering of such securities at that time
                           shall be deemed to be the initial bona fide offering
                           thereof.

                  3.       To remove from registration by means of a
                           post-effective amendment any of the securities
                           being registered which remain unsold at the
                           termination of the offering.

         B.       The Registrant hereby undertakes that, for purposes of
                  determining any liability under the Securities Act, each
                  filing of the Registrant's annual report pursuant to Sections
                  13(a) or 15(d) of the Exchange Act that is incorporated by
                  reference in this Registration Statement shall be deemed to be
                  a new registration statement relating to the securities
                  offered herein, and the offering of such securities at that
                  time shall be deemed to be the initial bona fide offering
                  thereof.

         C.       Insofar as indemnification for liabilities arising under the
                  Securities Act may be permitted to directors, officers and
                  controlling persons of the Registrant by the Registrant
                  pursuant to existing provisions or arrangements, or otherwise,
                  the Registrant has been advised that in the opinion of the
                  Commission such indemnification is against public policy as
                  expressed in the Securities Act and is, therefore,
                  unenforceable. In the event that a claim for indemnification
                  against such liabilities (other than the payment by the
                  Registrant of expenses incurred or paid by a director, officer
                  or controlling person of the Registrant in the successful
                  defense of any action, suit or proceeding) is asserted by such
                  director, officer or controlling person in connection with the
                  securities being registered, the Registrant will, unless in
                  the opinion of its counsel the matter has been settled by
                  controlling precedent, submit to a court of appropriate
                  jurisdiction the question of whether such indemnification by
                  it is against public policy as expressed in the Securities Act
                  and will be governed by the final adjudication of such issue.


                                        3

<PAGE>   4



                                   SIGNATURES


         Pursuant to the requirements of the Securities Act of 1933, the
Registrant certifies that it has reasonable grounds to believe that it meets all
of the requirements for filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Toronto, Province of Ontario, Canada, on June 7,
2000.


                                 DELANO TECHNOLOGY CORPORATION



                                 By:      /s/John Foresi
                                     -----------------------------------
                                          John Foresi
                                          President and Chief Executive Officer





                                        4

<PAGE>   5



                                POWER OF ATTORNEY

         KNOW ALL MEN AND WOMEN BY THESE PRESENTS, that each officer or director
of Delano Technology Corporation whose signature appears below constitutes and
appoints John Foresi and Thomas Hearne, and each of them, with full power to act
without the other, his true and lawful attorneys-in-fact and agents, with full
and several power of substitution, for him and in his name, place and stead, in
any and all capacities, to sign any or all amendments, including post-effective
amendments, and supplements to this Registration Statement, and to file the
same, with all exhibits thereto, and other documents in connection therewith,
with the Securities and Exchange Commission, granting unto said
attorneys-in-fact and agents full power and authority to do and perform each and
every act and thing requisite and necessary to be done in and about the
premises, as fully to all intents and purposes as they or he might or could do
in person, hereby ratifying and confirming all that said attorneys-in-fact and
agents or his or their substitute or substitutes, may lawfully do or cause to be
done by virtue hereof.

         Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed below by or on behalf of the following
persons in the capacities indicated, on June 7, 2000.

<TABLE>
<CAPTION>
Signature                                            Title
---------                                            -----

<S>                              <C>
/s/John Foresi
--------------
John Foresi                      President and Chief Executive Officer, Director
                                  (Principal Executive Officer)

/s/Thomas Hearne
----------------
Thomas Hearne                    Chief Financial Officer
                                  (Principal Financial Officer and Principal
                                  Accounting Officer)

-------------
Dennis Bennie                    Chairman of the Board of Directors


/s/ Albert Amato
----------------
Albert Amato                     Director


/s/ Ian Giffen
--------------
Ian Giffen                       Director


/s/ Bahman Kooestoni
--------------------
Bahman Kooestoni                 Director


/s/ Donal Woodley
-----------------
Donald Woodley                   Director

/s/ Tony Zingale
----------------
Tony Zingale                     Director
</TABLE>


                                        5

<PAGE>   6



                            AUTHORIZED REPRESENTATIVE


         Pursuant to the requirements of the Securities Act of 1933, the
undersigned certifies that it is the duly authorized United States
representative of Delano Technology Corporation and has duly caused this
Registration Statement to be signed on behalf of it by the undersigned,
thereunto duly authorized, in the City of Toronto, Province of Ontario, Canada,
on June 7, 2000.



                                  DELANO TECHNOLOGY INC.
                                  (Authorized U.S. Representative)


                                  By:/s/ Thomas Hearne
                                     ------------------------------------------
                                           Thomas Hearne
                                           Chief Financial Officer and Secretary


                                        6

<PAGE>   7



                                INDEX TO EXHIBITS

<TABLE>
<CAPTION>
Exhibit
Number     Description
-------    -----------

<S>        <C>
   5.1     Opinion of Osler, Hoskin & Harcourt as to the legality of the
           securities being registered
  23.1     Consent of Osler, Hoskin & Harcourt (included in Exhibit 5.1 to this
           Registration Statement)
  23.2     Consent of KPMG LLP
  24.1     Power of Attorney (included on page 5 of this Registration Statement)

</TABLE>
[{"type": "S-8", "sequence": "1", "filename": "0001.txt", "description": "DELANO TECHNOLOGIES CORPORATION", "secsgml_size_bytes": 16695}]
{"company-data": {"conformed-name": "DELANO TECHNOLOGY CORP", "cik": "0001100043", "assigned-sic": "7389", "fiscal-year-end": "0331"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-38726", "film-number": "650364"}, "business-address": {"street1": "40 WILMOT STREET", "street2": "RICHMOND HILL ONTARIO CANADA L4B 1HS", "city": "ONTARIO CANADA", "phone": "9057645499"}}
1
      AS FILED WITH THE SECURITIES AND EXCHANGE COMMISSION ON JUNE 7, 2000

                                                           Registration No. 333-
================================================================================

                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549
                             ______________________

                                    FORM S-8
                             REGISTRATION STATEMENT
                                    UNDER THE
                             SECURITIES ACT OF 1933
                             ______________________

                          DELANO TECHNOLOGY CORPORATION
             (Exact name of Registrant as specified in its charter)

             ONTARIO                                     98-0206122
(Jurisdiction of Incorporation)             (I.R.S. Employer Identification No.)

                              302 TOWN CENTRE BLVD.
                            MARKHAM, ONTARIO, CANADA
                                     L3G 8B5
                                 (905) 947-2222
   (Address and telephone number of Registrant's principal executive offices)

           DELANO TECHNOLOGY CORPORATION EMPLOYEE STOCK PURCHASE PLAN
                              (Full title of plan)

                             CT CORPORATION SYSTEM
                               111 EIGHTH AVENUE
                            NEW YORK, NEW YORK 10011
                                 (212) 894-8940
           (Name, address and telephone number of agent for service)
                             ______________________

                                    Copy to:

                          CHRISTOPHER W. MORGAN, ESQ.
                    SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP
                            SUITE 1820, P.O. BOX 189
                         NORTH TOWER, ROYAL BANK PLAZA
                        TORONTO, ONTARIO, CANADA M5J 2J4
                                 (416) 777-4700

                             ______________________

                        CALCULATION OF REGISTRATION FEE

================================================================================
PROPOSED            PROPOSED
                                                                        MAXIMUM             MAXIMUM          AMOUNT OF
                 TITLE OF                       AMOUNT TO BE        OFFERING PRICE         AGGREGATE        REGISTRATION
        SECURITIES TO BE REGISTERED              REGISTERED            PER SHARE        OFFERING PRICE          FEE
COMMON SHARES                                  1,000,000          $11.22 (1)         $11,220,000          $2,962.08
   INTERESTS IN THE DELANO TECHNOLOGY               (2)                (2)                  (2)                 (2)
   CORPORATION EMPLOYEE STOCK PURCHASE PLAN
================================================================================

NOTES
(1)      Calculated in accordance with Rules 457(h)(1) and 457(c) based on the
         average of the high and low prices of the Common Shares as reported on
         the Nasdaq Stock Market on May 31, 2000, a date within five business
         days of this Registration Statement.

(2)      In addition, pursuant to Rule 416(c), this Registration Statement
         covers an indeterminable amount of interests to be offered or sold
         pursuant to the Delano Technology Corporation Employee Stock Purchase
         Plan. Pursuant to Rule 457(h)(2), no separate registration fee is
         required with respect to the plan interest being registered hereby.
2

                                     PART II

               INFORMATION REQUIRED IN THIS REGISTRATION STATEMENT

ITEM 3.  INCORPORATION OF DOCUMENTS BY REFERENCE.
         ---------------------------------------

         The following documents, or excerpts thereof as indicated, filed with
the Securities and Exchange Commission (the "Commission") are incorporated by
reference into this Registration Statement:

         (a)      Prospectus of Delano Technology Corporation (the "Registrant")
                  filed with the Commission on February 10, 2000 pursuant to
                  Rule 424(b) under the Securities Act of 1933, as amended;

         (b)      All reports filed pursuant to Section 13(a) or 15(d) of the
                  Securities Exchange Act of 1934, as amended (the "Exchange
                  Act") since February 10, 2000; and

         (c)      The description of the Registrant's common shares, included in
                  the registration statement on Form 8-A, filed with the
                  Commission on January 27, 2000.

         All documents hereafter filed by the Registrant pursuant to Sections
13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a
post-effective amendment to this Registration Statement which indicates that all
securities offered have been sold or which deregisters all securities then
remaining unsold, shall be deemed to be incorporated by reference into this
Registration Statement and to be a part hereof from the date of filing of such
documents.

ITEM 4.  DESCRIPTION OF SECURITIES.
         -------------------------

         Not Applicable.

ITEM 5.  INTERESTS OF NAMED EXPERTS AND COUNSEL.
         --------------------------------------

         Not Applicable.

ITEM 6.  INDEMNIFICATION OF DIRECTORS AND OFFICERS.
         -----------------------------------------

         In accordance with the Business Corporations Act (Ontario), the By-laws
of the Registrant provide that the Registrant will indemnify a present or former
director or officer of the Registrant, or a person who acts or acted at the
Registrant's request as a director or officer of another company of which the
Registrant is or was a shareholder or creditor, and his heirs and legal
representatives, against all costs, charges and expenses, including an amount
paid to settle an action or satisfy a judgment, reasonably incurred by him in
respect of any civil, criminal or administrative action or proceeding to which
he is made a party by reason of such position, provided that the director or
officer acted honestly and in good faith with a view to the best interests of
the Registrant and, in the case of a criminal or administrative action or
proceeding that is enforced by a monetary penalty, had reasonable grounds for
believing that his conduct was lawful. Such indemnification may, with the
approval of the court, be made in connection with the procuring of a judgment in
favor of the Registrant or such other company if the conditions set forth above
have been fulfilled. Notwithstanding the foregoing, a director or officer is
entitled to indemnification from the Registrant as a matter of right if he was
substantially successful on the merits in defense of the action or proceeding
and fulfilled the conditions set forth above.

         A policy of directors' and officers' liability insurance is maintained
by the Registrant and its subsidiaries against liability incurred by arising
from or against them for certain of their acts, errors or omissions.

         Reference is made to Item 9 for the undertakings of the Registrant with
respect to indemnification for liabilities arising under the Securities Act.

ITEM 7.  EXEMPTION FROM REGISTRATION CLAIMED.
         -----------------------------------

         Not Applicable.

                                        2
3

ITEM 8.  EXHIBITS.
         ---------

         The following exhibits are attached hereto:
Exhibit
         Number     Description
         -------    -----------
5.1     Opinion of Osler, Hoskin & Harcourt as to the legality of
                     the securities being registered;
            23.1     Consent of Osler, Hoskin & Harcourt (included in
                     Exhibit 5.1 to this Registration Statement);
            23.2     Consent of KPMG LLP; and
            24.1     Power of Attorney (included on page 5 of this
                     Registration Statement).
ITEM 9.  UNDERTAKINGS.
         -------------

         A.       The Registrant hereby undertakes:

                  1.       To file, during any period in which offers or sales
                           are being made, a post-effective amendment to this
                           Registration Statement to include any material
                           information with respect to the plan of distribution
                           not previously disclosed in this Registration
                           Statement or any material change to such information
                           in this Registration Statement.

                  2.       That, for the purpose of determining any liability
                           under the Securities Act, each such post-effective
                           amendment shall be deemed to be a new registration
                           statement relating to the securities offered therein,
                           and the offering of such securities at that time
                           shall be deemed to be the initial bona fide offering
                           thereof.

                  3.       To remove from registration by means of a
                           post-effective amendment any of the securities
                           being registered which remain unsold at the
                           termination of the offering.

         B.       The Registrant hereby undertakes that, for purposes of
                  determining any liability under the Securities Act, each
                  filing of the Registrant's annual report pursuant to Sections
                  13(a) or 15(d) of the Exchange Act that is incorporated by
                  reference in this Registration Statement shall be deemed to be
                  a new registration statement relating to the securities
                  offered herein, and the offering of such securities at that
                  time shall be deemed to be the initial bona fide offering
                  thereof.

         C.       Insofar as indemnification for liabilities arising under the
                  Securities Act may be permitted to directors, officers and
                  controlling persons of the Registrant by the Registrant
                  pursuant to existing provisions or arrangements, or otherwise,
                  the Registrant has been advised that in the opinion of the
                  Commission such indemnification is against public policy as
                  expressed in the Securities Act and is, therefore,
                  unenforceable. In the event that a claim for indemnification
                  against such liabilities (other than the payment by the
                  Registrant of expenses incurred or paid by a director, officer
                  or controlling person of the Registrant in the successful
                  defense of any action, suit or proceeding) is asserted by such
                  director, officer or controlling person in connection with the
                  securities being registered, the Registrant will, unless in
                  the opinion of its counsel the matter has been settled by
                  controlling precedent, submit to a court of appropriate
                  jurisdiction the question of whether such indemnification by
                  it is against public policy as expressed in the Securities Act
                  and will be governed by the final adjudication of such issue.

                                        3
4

                                   SIGNATURES

         Pursuant to the requirements of the Securities Act of 1933, the
Registrant certifies that it has reasonable grounds to believe that it meets all
of the requirements for filing on Form S-8 and has duly caused this Registration
Statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of Toronto, Province of Ontario, Canada, on June 7,
2000.

                                 DELANO TECHNOLOGY CORPORATION

                                 By:      /s/John Foresi
                                     -----------------------------------
                                          John Foresi
                                          President and Chief Executive Officer

                                        4
5

                                POWER OF ATTORNEY

         KNOW ALL MEN AND WOMEN BY THESE PRESENTS, that each officer or director
of Delano Technology Corporation whose signature appears below constitutes and
appoints John Foresi and Thomas Hearne, and each of them, with full power to act
without the other, his true and lawful attorneys-in-fact and agents, with full
and several power of substitution, for him and in his name, place and stead, in
any and all capacities, to sign any or all amendments, including post-effective
amendments, and supplements to this Registration Statement, and to file the
same, with all exhibits thereto, and other documents in connection therewith,
with the Securities and Exchange Commission, granting unto said
attorneys-in-fact and agents full power and authority to do and perform each and
every act and thing requisite and necessary to be done in and about the
premises, as fully to all intents and purposes as they or he might or could do
in person, hereby ratifying and confirming all that said attorneys-in-fact and
agents or his or their substitute or substitutes, may lawfully do or cause to be
done by virtue hereof.

         Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed below by or on behalf of the following
persons in the capacities indicated, on June 7, 2000.
Signature                                            Title
---------                                            -----
/s/John Foresi
--------------
John Foresi                      President and Chief Executive Officer, Director
                                  (Principal Executive Officer)

/s/Thomas Hearne
----------------
Thomas Hearne                    Chief Financial Officer
                                  (Principal Financial Officer and Principal
                                  Accounting Officer)

-------------
Dennis Bennie                    Chairman of the Board of Directors

/s/ Albert Amato
----------------
Albert Amato                     Director

/s/ Ian Giffen
--------------
Ian Giffen                       Director

/s/ Bahman Kooestoni
--------------------
Bahman Kooestoni                 Director

/s/ Donal Woodley
-----------------
Donald Woodley                   Director

/s/ Tony Zingale
----------------
Tony Zingale                     Director
5
6

                            AUTHORIZED REPRESENTATIVE

         Pursuant to the requirements of the Securities Act of 1933, the
undersigned certifies that it is the duly authorized United States
representative of Delano Technology Corporation and has duly caused this
Registration Statement to be signed on behalf of it by the undersigned,
thereunto duly authorized, in the City of Toronto, Province of Ontario, Canada,
on June 7, 2000.

                                  DELANO TECHNOLOGY INC.
                                  (Authorized U.S. Representative)

                                  By:/s/ Thomas Hearne
                                     ------------------------------------------
                                           Thomas Hearne
                                           Chief Financial Officer and Secretary

                                        6
7

                                INDEX TO EXHIBITS
Exhibit
Number     Description
-------    -----------
5.1     Opinion of Osler, Hoskin & Harcourt as to the legality of the
           securities being registered
  23.1     Consent of Osler, Hoskin & Harcourt (included in Exhibit 5.1 to this
           Registration Statement)
  23.2     Consent of KPMG LLP
  24.1     Power of Attorney (included on page 5 of this Registration Statement)