THE PENS STILL MIGHTIER THAN THE SWORD: SIGN SECOND SPONSOR

          The Penguins have "recruited their second major
     corporate sponsor" since filing for Chapter 11 bankruptcy by
     signing a three-year agreement with PA-based healthcare
     company SmithKline Beecham, according to Dave Molinari of
     the PITTSBURGH POST-GAZETTE.  Team officials "declined" to
     discuss the details of the agreement, but it is "believed to
     be comparable" with the deal Mellon Bank signed with the
     Penguins earlier this season, which was valued at "about"
     $1M over three years.  The SmithKline Beecham deal runs
     through 2000-01 and "calls for" the company to purchase
     10,000 tickets this season, most of which are "scheduled to
     be distributed to youth hockey teams and non-profit
     organizations" (PITTSBURGH POST-GAZETTE, 1/27).