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| 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 small      business issuer, including its consolidated subsidiaries, is made known to      us by others within those entities, particularly during      the  period in which this report is being    prepared; |
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| b)   | Designed      such internal controls over financial reporting, or caused such internal      controls 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; |
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| c)   | Evaluated      the effectiveness of the small business issuer’s disclosure controls and      procedures  and presented in this report our conclusion about      the effectiveness of the disclosure controls and procedures, as of the end      of the period covered by this report based on such    evaluation; |
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| d)   | Disclosed      in this report any change to the small business issuer's internal controls      over financial reporting that occurred during the small business issuer's      most recent fiscal quarter (the small business issuer's fourth fiscal      quarter in the case of an report) that has materially affected, or is      reasonably  likely to materially affect, the small business      issuer's internal controls over financial reporting;  and |
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| a)   | all      significant deficiencies and material weaknesses in the design or      operation of internal controls over financial reporting which are      reasonably likely to adversely affect the registrant’s ability to record,      process, summarize and report financial information;  and |
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| b)   | any      fraud, whether or not material, that involves management or other      employees who have a significant role in the registrant’s internal      controls over financial reporting. |
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