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Exhibit 31(b)




10-K






13a-15(e) 15d-15(e)) 13a-15(f) 15d-15(f)




| |                                                                                                                                                                                                                                                                                                                                                                                                                 
| | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | a) Designed such disclosure controls and procedures, or
    caused such disclosure controls and procedures to be designed
    under our supervision, to ensure that material information
    relating to the registrant, including its consolidated
    subsidiaries, is made known to us by others within those
    entities, particularly during the period in which this annual
    report is being prepared;
|
| | b) Designed such internal control over financial reporting,
    or caused such internal control over financial reporting to be
    designed under our supervision, to provide reasonable assurance
    regarding the reliability of financial reporting and the
    preparation of financial statements for external purposes in
    accordance with generally accepted accounting principles;                  
|
| | c) Evaluated the effectiveness of the registrants
    disclosure controls and procedures and presented in this report
    our conclusions about the effectiveness of the disclosure
    controls and procedures, as of the end of the period covered by
    this report based on such evaluation;                                                                                                              
|
| | d) Disclosed in this annual report any change in the
    registrants internal control over financial reporting that
    occurred during the registrants fourth fiscal quarter that
    has materially affected, or is reasonably likely to materially
    affect, the registrants internal control over financial
    reporting; and                                                                         





| |                                                                                                                                                                                                                                                                                              
| | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | a) All significant deficiencies and material weaknesses in
    the design or operation of internal control over financial
    reporting which are reasonably likely to adversely affect the
    registrants ability to record, process, summarize, and
    report financial information; and
|
| | b) Any fraud, whether or not material, that involves
    management or other employees who have a significant role in the
    registrants internal control over financial reporting.                                                                                                        





| |     |                          
| | --- | -------------------------
| | By: | /s/ Arthur B. Winkleblack

| |                            
| | ---------------------------
| |                            
| | Name: Arthur B. Winkleblack

| |        |                             
| | ------ | ----------------------------
| | Title: | Executive Vice President and

| |                        
| | -----------------------
| | Chief Financial Officer