|  | 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; |
|--|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | 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 small business issuer'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 report any change in the small business issuer's  internal                  control over financial reporting that occurred during  the                  small business issuer's most recent fiscal quarter (the                  small  business                  issuer's fourth quarter in the case of an annual report)  that                  has materially affected, or is reasonably likely to                  materially  affect,                  the small business issuer's internal control over                  financial  reporting; |
|--|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | 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 small business issuer'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 small business issuer's internal                control over financial reporting; |
|--|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                            |                                                 |                                         |
|---------------------------------|------------------------------------------------------|----------------------------------------------|
| DATE:              May 15, 2007 |                                                      | /s/              Alan              M. Wright |
|                            | Alan              M. Wright, Chief Financial Officer |

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