----

----

----

|  Nevada                                                                        |  86-1024734                                                |
|-------------------------------------------------------------------------------------|-----------------------------------------------------------------|
|  (State                or other jurisdiction of incorporation or organization) |   (I.R.S.                Employer Identification No.) |

|   |  10135                E. Via Linda Road, Suite D-224A, Scottsdale, AZ, 85260  |   |
|--------|------------------------------------------------------------------------------------|--------|
|   |  (Address,                including zip code, of principal executive offices) |   |
|   |                                                                               |   |
|   |  Issuer's                telephone number: 602-821-6492                       |   |

----

----

|                          |  TABLE                OF CONTENTS                                                                                                                |       |
|-------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------|------------|
|  Part                I   |                                                                                                                                                  |  Page |
|                          |                                                                                                                                                  |       |
|  ITEM                1   |  DESCRIPTION                OF BUSINESS                                                                                                          |  4    |
|                          |      The                Company                                                                                              |  4    |
|                          |      Business                of the Company                                                                                  |  4    |
|                          |      Employees                                                                                                               |  4    |
|  ITEM                2   |  DESCRIPTION                OF PROPERTIES                                                                                                        |  4    |
|  ITEM                3   |  LEGAL                PROCEEDINGS                                                                                                                |  4    |
|  ITEM                4   |  SUBMISSION                OF MATTERS TO A VOTE OF THE SECURITY HOLDERS                                                                          |  4    |
|                          |                                                                                                                                                  |       |
|  Part                II  |                                                                                                                                                  |       |
|                          |                                                                                                                                                  |       |
|  ITEM                5   |  MARKET                FOR REGISTRANT'S COMMON EQUITY & RELATED STOCKHOLDER                MATTERS                                           | 5          |
|                          |      Market                                                                                                                  | 5          |
|                          |      Holders                                                                                                                 | 5          |
|                          |      Dividends                                                                                                               | 5          |
|  ITEM                6   |  MANAGEMENT'S                DISCUSSION & ANALYSIS OF FINANCIAL CONDITION & RESULTS OF                OPERATION                          | 5          |
|                          |      Plan                of Operation                                                                                        | 5          |
|                          |      Forward-Looking                Statements                                                                               | 5          |
|  ITEM                7   |  FINANCIAL                STATEMENTS                                                                                                             |  6    |
|  ITEM                8   |  CHANGES                IN & DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING & FINANCIAL                DISCLOSURE                          |  15   |
|  ITEM                8A. |  CONTROLS                AND PROCEDURES                                                                                                          |  15   |
|                          |                                                                                                                                                  |       |
|  Part                III |                                                                                                                                                  |       |
|                          |                                                                                                                                                  |       |
|  ITEM                9   |  DIRECTORS,                EXECUTIVE OFFICERS, PROMOTERS & CONTROL PERSONS, COMPLIANCE WITH                SECTION 16(a) OF THE EXCHANGE ACT |  16   |
|                          |      The                Directors and Officers of the Company                                                                |  16   |
|                          |      Compliance                with Section 16(a) of the Exchange Act                                                        |  16   |
|  ITEM                10  |  EXECUTIVE                COMPENSATION                                                                                                           |  16   |
|  ITEM                11  |  SECURITY                OWNERSHIP OF CERTAIN BENEFICIAL OWNERS & MANAGEMENT                                                                 |  16   |
|                          |      Security                Ownership of Beneficial Owners                                                                  |  17   |
|                          |      Security                Ownership of Management                                                                         |  17   |
|  ITEM                12  |  CERTAIN                RELATIONSHIPS & RELATED TRANSACTIONS                                                                                 |  17   |
|  ITEM                13  |  EXHIBITS                AND REPORTS ON FORM 8-K                                                                                                 |  17   |
|                          |      Exhibits                                                                                                                |  17   |
|                          |      Reports                on Form 8-K                                                                                      |  17   |
|  ITEM                14  |  PRINCIPLE                ACCOUNTANT FEES AND SERVICES                                                                                           |  18   |
|                          |  SIGNATURES                                                                                                                                      |  18   |

----

----

----

**J        ALLEN GREER, INC.**

**FINANCIAL      STATEMENTS**

**DECEMBER      31, 2006**

**TABLE          OF          CONTENTS**

|                                                                                                                                                                                                                                                              |   |      |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------|
| Part                    I Financial                    Information                                                                                                                                                                                                |   | Page      |
|                                                                                                                                                                                                                                                              |   |      |
| Item                    1. Financial                    Statements:                                                                                                                                                                                               |        |           |
|                                                                                                                                                                                                                                                              |   |      |
| Report                    of Independent Registered Public Accounting Firm                                                                                                                                                                                        |   | F-1  |
|                                                                                                                                                                                                                                                              |   |      |
| Condensed                    Balance Sheets December                    31, 2006  and December 31, 2005                                                                                                                                                      |   | F-2  |
|                                                                                                                                                                                                                                                              |   |      |
| Condensed                      Statements of Operations for the  three and twelve months ended                      December 31, 2006 and 2005, and cumulative  from inception on                      July 16,1998 through December 31, 2006 |   | F--3      |
|                                                                                                                                                                                                                                                              |   |      |
| Statement                  of                  Stockholders' Deficit for the period from July                  16,1998 to December 31, 2006                                                                                                                       |   | F-4       |
|                                                                                                                                                                                                                                                              |   |      |
| Condensed                      Statements of Cash Flows for the  twelve months ended December 31,                      2006 and 2005, and cumulative from inception on July 16, 1998                      through                      December 31, 2006     |   | F-5       |
|                                                                                                                                                                                                                                                              |   |           |
| Notes                    to Financial Statements                                                                                                                                                                                                                  |   | F-6       |

----

**Report          of Independent Registered Public Accounting Firm**

----

|                                                                            |   |   |    |   |
|---------------------------------------------------------------------------------|--------|--------|---------|--------|
| **J                      ALLEN GREER, INC.**                                    |
| **(A                      DEVELOPMENT STAGE ENTERPRISE)**                       |
| **BALANCE                      SHEET**                                          |
| **December                      31, 2006**                                      |
|                                                                            |   |   |    |   |
|                                                                            |   |   |    |   |
|                                                                            |   |   |    |   |
|                                                                            |   |   |    |   |
|                                                                            |   |   |    |   |
|                                                                            |   |   |    |   |
| **ASSETS**                                                                      |   |   |    |   |
|                                                                            |   |   |    |   |
| CURRENT                      ASSETS                                             |   | $      | -       |   |
|                                                                            |   |   |    |   |
|                                                                            |   |   |    |   |
|                                                                            |   |   |    |   |
|                                                                            |   |   |    |   |
| **LIABILITIES                      AND STOCKHOLDERS' DEFICIT**                  |   |   |    |   |
|                                                                            |   |   |    |   |
|                                                                            |   |   |    |   |
| CURRENT                      LIABILITIES                                        |   |   |    |   |
|                                                                            |   |   |    |   |
| Accounts                      payable, related parties                          |   | $      | 39,864  |   |
|                                                                            |   |   |    |   |
| Total                      Current Liabilities                                  |   |   | 39,864  |   |
|                                                                            |   |   |    |   |
|                                                                            |   |   |    |   |
| STOCKHOLDERS'                      DEFICIT                                      |   |   |    |   |
|                                                                            |   |   |    |   |
| Common                      stock, par value $.001, 25,000,000                  |   |   |    |   |
| shares                        authorized, 1,000,000 issued and outstanding |   |   | 1,000   |   |
| Paid                      in capital                                            |   |   | 1,800   |   |
| Accumulated                      deficit during the development stage           |   |   | (42,664 | )      |
|                                                                            |   |   |    |   |
|                                                                            |   |   |    |   |
| Total                      Stockholders' Deficit                                |   |   | (39,864 | )      |
|                                                                            |   |   |    |   |
|                                                                            |   | $      | -  |   |

**SEE          ACCOMPANYING NOTES TO FINANCIAL STATEMENTS**

----

| **J                    ALLEN GREER, INC.**              |   |
|---------------------------------------------------------|--------|
| **(A                    DEVELOPMENT STAGE ENTERPRISE)** |   |
| **STATEMENTS                    OF OPERATIONS**         |   |
|                                                    |   |    |   |    |   |    |   |
|                                                    |   |    |   |    |   |    |   |
|                                                    |   |    |   |    |   |    |   |
|                                                    |   |    |   |    |   |  Cumulative  |   |
|                                                    |   |    |   |    |   |  from  |   |
|                                                    |   |    |   |    |   |  July                    16,  |   |
|                                                    |   |    |   |    |   |  1998 |   |
|                                                    |   |  For                    The Years Ended  |   |  (Inception) |   |
|                                                    |   |  December                    31,  |   |  to |   |
|                                                    |   |  2006 |   |  2005 |   |  December                    31, 2006 |   |
|                                                    |   |    |   |    |   |    |   |
| REVENUES                                                |   | $ | - |   | $ | - |   | $ | - |   |
|                                                    |   |   |   |   |   |   |   |   |   |   |
| EXPENSES                                                |   |   |   |   |   |   |   |   |   |   |
| General                    and administrative           |   |   | 6,736 |   |   | 6,590 |   |   | 42,664 |   |
|                                                    |   |   |   |   |   |   |   |   |   |   |
| Total                    expenses                       |   |   | 6,736 |   |   | 6,590 |   |   | 42,664 |   |
|                                                    |   |   |   |   |   |   |   |   |   |   |
| NET                    (LOSS)                           |   | $ | (6,736 | ) | $ | (6,590 | ) | $ | (42,664 | ) |
|                                                    |   |   |   |   |   |   |   |   |   |   |
| NET                    (LOSS) PER SHARE                 |   |   | * |   |   | * |   |   |   |   |
|                                                    |   |   |   |   |   |   |   |   |   |   |
| WEIGHTED                    AVERAGE NUMBER OF           |   |   |   |   |   |   |   |   |   |   |
| COMMON                    SHARES OUTSTANDING            |   |   | 1,000,000 |   |   | 1,000,000 |   |   |   |   |
|                                                    |   |   |   |   |   |   |   |   |   |   |
|                                                    |   |   |   |   |   |   |   |   |   |   |
| *                    less than $ (0.01) per share       |   |   |   |   |   |   |   |   |   |   |

**SEE          ACCOMPANYING NOTES TO FINANCIAL STATEMENTS**

----

|                                                        |   |   |                                        |   |   |        |   |   |            |   |   |                                      |   |   |      |   |
|-------------------------------------------------------------|--------|--------|---------------------------------------------|--------|--------|-------------|--------|--------|-----------------|--------|--------|-------------------------------------------|--------|--------|-----------|--------|
| **J                      ALLEN GREER, INC.**                |
| **(A                      DEVELOPMENT STAGE ENTERPRISE)**   |
| **STATEMENT                      OF STOCKHOLDERS' DEFICIT** |
|                                                        |   |   |                                        |   |   |        |   |   |            |   |   |                                      |   |   |      |   |
|                                                        |   |   |                                        |   |   |        |   |   |            |   |   |                                      |   |   |      |   |
|                                                        |   |   |                                        |   |   |        |   |   |            |   |   |                                      |   |   |      |   |
|                                                        |   |   |                                        |   |   |        |   |   |            |   |   | **Accumulated**                      |   |   |      |   |
|                                                        |   |   |                                        |   |   |        |   |   |            |   |   | **Deficit**                          |   |   |      |   |
|                                                        |   |   |                                        |   |   |        |   |   |            |   |   | **During                      the**  |   |   |      |   |
|                                                        |   |   | **Common                      Stock**  |   |   | **Paid-in** |   |   | **Development** |   |   |                                      |   |
|                                                        |   |   | **Shares**                             |   |   | **Amount**  |   |   | **Capital**     |   |   | **Stage**                                 |   |   | **Total** |   |
|                                                        |   |   |                                        |   |   |        |   |   |            |   |   |                                      |   |   |      |   |
| **Balances,                      at inception**             |   |   | -                                           |   | $      | -           |   | $      | -               |   | $      | -                                         |   | $      | -         |   |
| July                      16, 1998:                         |   |   |                                        |   |   |        |   |   |            |   |   |                                      |   |   |      |   |
| Proceeds                      from sale of common           |   |   |                                        |   |   |        |   |   |            |   |   |                                      |   |   |      |   |
| stock                      at $.01 per share                |   |   | 200,000                                     |   |   | 200         |   |   | 1,800           |   |   |                                      |   |   | 2,000     |   |
| Proceeds                      from sale of common           |   |   |                                        |   |   |        |   |   |            |   |   |                                      |   |   |      |   |
| stock                      at par value $.001               |   |   | 800,000                                     |   |   | 800         |   |   |            |   |   |                                      |   |   | 800       |   |
| Net                      (loss) for the period              |   |   |                                        |   |   |        |   |   |            |   |   | (2,385                                    | )      |   | (2,385    | )      |
|                                                        |   |   |                                        |   |   |        |   |   |            |   |   |                                      |   |   |      |   |
| **Balances,                      December 31, 1998**        |   |   | 1,000,000                                   |   |   | 1,000       |   |   | 1,800           |   |   | (2,385                                    | )      |   | 415       |   |
| Net                      (loss) for the year                |   |   |                                        |   |   |        |   |   |            |   |   | (2,985                                    | )      |   | (2,985    | )      |
|                                                        |   |   |                                        |   |   |        |   |   |            |   |   |                                      |   |   |      |   |
| **Balances,                      December 31, 1999**        |   |   | 1,000,000                                   |   |   | 1,000       |   |   | 1,800           |   |   | (5,370                                    | )      |   | (2,570    | )      |
| Net                      (loss) for the year                |   |   |                                        |   |   |        |   |   |            |   |   | (2,985                                    | )      |   | (2,985    | )      |
|                                                        |   |   |                                        |   |   |        |   |   |            |   |   |                                      |   |   |      |   |
| **Balances,                      December 31, 2000**        |   |   | 1,000,000                                   |   |   | 1,000       |   |   | 1,800           |   |   | (8,355                                    | )      |   | (5,555    | )      |
| Net                      (loss) for the year                |   |   |                                        |   |   |        |   |   |            |   |   | (5,685                                    | )      |   | (5,685    | )      |
|                                                        |   |   |                                        |   |   |        |   |   |            |   |   |                                      |   |   |      |   |
| **Balances,                      December 31, 2001**        |   |   | 1,000,000                                   |   |   | 1,000       |   |   | 1,800           |   |   | (14,040                                   | )      |   | (11,240   | )      |
| Net                      (loss) for the year                |   |   |                                        |   |   |        |   |   |            |   |   | (4,335                                    | )      |   | (4,335    | )      |
|                                                        |   |   |                                        |   |   |        |   |   |            |   |   |                                      |   |   |      |   |
| **Balances,                      December 31, 2002**        |   |   | 1,000,000                                   |   |   | 1,000       |   |   | 1,800           |   |   | (18,375                                   | )      |   | (15,575   | )      |
| Net                      (loss) for the year                |   |   |                                        |   |   |        |   |   |            |   |   | (4,358                                    | )      |   | (4,358    | )      |
|                                                        |   |   |                                        |   |   |        |   |   |            |   |   |                                      |   |   |      |   |
| **Balances,                      December 31, 2003**        |   |   | 1,000,000                                   |   |   | 1,000       |   |   | 1,800           |   |   | (22,733                                   | )      |   | (19,933   | )      |
| Net                      (loss) for the year                |   |   |                                        |   |   |        |   |   |            |   |   | (6,605                                    | )      |   | (6,605    | )      |
|                                                        |   |   |                                        |   |   |        |   |   |            |   |   |                                      |   |   |      |   |
| **Balances,                      December 31, 2004**        |   |   | 1,000,000                                   |   |   | 1,000       |   |   | 1,800           |   |   | (29,338                                   | )      |   | (26,538   | )      |
|                                                        |   |   |                                        |   |   |        |   |   |            |   |   |                                      |   |   |      |   |
| Net                      (loss) for the year                |   |   |                                        |   |   |        |   |   |            |   |   | (6,590                                    | )      |   | (6,590    | )      |
|                                                        |   |   |                                        |   |   |        |   |   |            |   |   |                                      |   |   |      |   |
| **Balances,                      December 31, 2005**        |   |   | 1,000,000                                   |   |   | 1,000       |   |   | 1,800           |   |   | (35,928                                   | )      |   | (33,128   | )      |
|                                                        |   |   |                                        |   |   |        |   |   |            |   |   |                                      |   |   |      |   |
| Net                      (loss) for the year                |   |   |                                        |   |   |        |   |   |            |   |   | (6,736                                    | )      |   | (6,736    | )      |
|                                                        |   |   |                                        |   |   |        |   |   |            |   |   |                                      |   |   |      |   |
| **Balances,                      December 31, 2006**        |   |   | 1,000,000                                   |   | $      | 1,000       |   | $      | 1,800           |   | $      | (42,664                                   | )      | $      | (39,864   | )      |

**SEE        ACCOMPANYING NOTES TO FINANCIAL        STATEMENTS**

**F-4**

----

| **J                      ALLEN GREER, INC.**                       |
|--------------------------------------------------------------------|
| **(A                      DEVELOPMENT STAGE ENTERPRISE)**          |
| **STATEMENTS                      OF CASH FLOWS**                  |
|                                                               |   |   |   |   |   |   |   |   |   |   |
|                                                               |   |   |   |   |   |   |   |   |   |   |
|                                                               |   |   |   |   |   |   |   |   |   |   |
|                                                               |   |   |   |   |   |   |   |   | Cumulative  |   |
|                                                               |   |   |   |   |   |   |   |   | from  |   |
|                                                               |   |   |   |   |   |   |   |   | July                      16,  |   |
|                                                               |   |   |   |   |   |   |   |   | 1998 |   |
|                                                               |   |   | For                      The Years Ended  |   |   | (Inception) |   |
|                                                               |   |   | December                      31,   |   |   | to |   |
|                                                               |   |   | 2006 |   |   | 2005 |   |   | December                      31, 2006 |   |
|                                                               |   |   |   |   |   |   |   |   |   |   |
| **OPERATING                      ACTIVITIES**                      |   |   |   |   |   |   |   |   |   |   |
| Net                      (loss) from operations                    |   | $ | (6,736 | ) | $ | (6,590 | ) | $ | (42,664 | ) |
|                                                               |   |   |   |   |   |   |   |   |   |   |
| **NET                      CASH (USED BY) OPERATING ACTIVITIES**   |   |   | (6,736 | ) |   | (6,590 | ) |   | (42,664 | ) |
|                                                               |   |   |   |   |   |   |   |   |   |   |
| **FINANCING                      ACTIVITIES**                      |   |   |   |   |   |   |   |   |   |   |
| Accounts                      payable, related parties             |   |   | 6,736 |   |   | 6,590 |   |   | 39,864 |   |
| Proceeds                      from sale of common stock            |   |   | - |   |   | - |   |   | 2,800 |   |
|                                                               |   |   |   |   |   |   |   |   |   |   |
| **NET                      CASH PROVIDED BY FINANCING ACTIVITIES** |   |   | 6,736 |   |   | 6,590 |   |   | 42,664 |   |
|                                                               |   |   |   |   |   |   |   |   |   |   |
| **NET                      INCREASE IN CASH**                      |   |   | (0 | ) |   | 0 |   |   | - |   |
|                                                               |   |   |   |   |   |   |   |   |   |   |
| **CASH,                      BEGINNING OF PERIOD**                 |   |   | - |   |   | - |   |   | - |   |
|                                                               |   |   |   |   |   |   |   |   |   |   |
| **CASH,                      END OF PERIOD**                       |   | $ | (0 | ) | $ | 0 |   | $ | - |   |

**SEE        ACCOMPANYING NOTES TO FINANCIAL        STATEMENTS**

----

**NOTE      1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**

***History***

***Going      Concern***

***Income      Taxes***

***Earnings      (loss) Per Common Share***

***Use      of Estimates in the Preparation of Financial      Statements***

----

**NOTE      2 - ACCOUNTS PAYABLE - RELATED PARTY**

**NOTE      3 - INCOME TAXES**

| Expiring                Year |   |   | Amount |   |
|------------------------------|--------|--------|--------|--------|
| 2018                         |   |   | 150    |   |
| 2019                         |   |   | 150    |   |
| 2020                         |   |   | 150    |   |
| 2021                         |   |   | 150    |   |
| 2022                         |   |   | 150    |   |
| 2023                         |   |   | -      |   |
| 2024                         |   |   | 752    |   |
| 2025                         |   |   | 3,890  |   |
| 2026                         |   |   | 4,036  |   |
| Total                        |   | $      | 9,428  |   |

|                                                          |   |   | Deferred                   |   |   | Valuation              |   |   |    |   |
|---------------------------------------------------------------|--------|--------|---------------------------------|--------|--------|------------------------|--------|--------|---------|--------|
|                                                          |   |   | Tax                Assets  |   |   | Allowance              |   |   | Balance |   |
|  Deferred                tax assets at December 31, 2005 |   | $      | 3,136                           |   | $      | (                3,136 | )      | $      | -0-     |   |
|                                                          |   |   |                            |   |   |                   |   |   |    |   |
|  Additions                for the year                   |   |   | 807                             |   |   | (                807   | )      |   | -0-     |   |
|                                                          |   |   |                            |   |   |                   |   |   |    |   |
|  Deferred                tax assets at December 31, 2006 |   | $      | 3,943                           |   | $      | (                3,943 | )      | $      | -0-     |   |

----

**NOTE      3 - INCOME TAXES - continued**

|                                                                                  |   |   | 2006                                |   |   | 2005                                |   |
|---------------------------------------------------------------------------------------|--------|--------|-------------------------------------|--------|--------|-------------------------------------|--------|
|  Expected                income tax (benefit) at federal statutory tax rate -20% |   | $      | (                1,347              | )      | $      | (                1,318              | )      |
|  Permanent                differences                                            |   |   | 540                                 |   |   | 540                                 |   |
|  Valuation                allowance                                              |   |   | 807                                 |   |   | 778                                 |   |
|  Income                tax expense                                               |   | $      | -                0                - |   | $      | -                0                - |   |

**NOTE      4 - COMMITMENTS AND CONTINGENCIES**

**NOTE      5 -**
**THE      EFFECT OF RECENTLY ISSUED ACCOUNTING STANDARDS**

*Recently      Adopted Accounting Standards *

*Share-Based      Payments*

*New      Accounting Standards Not Yet Adopted *

----

**NOTE      5 -**
**THE      EFFECT OF RECENTLY ISSUED ACCOUNTING STANDARDS - continued**

----

----

|  Name                            |  Age |  Positions                and Offices Held        |
|---------------------------------------|-----------|--------------------------------------------------------|
|  Kevin                Ericksteen |  32  |  Director/President                               |
|                                  |      |                                                   |
|  Deanna                Olson     |  35  |  Secretary,                Treasurer and Director |

----

|  Security                Ownership of Beneficial Owners: |         |          |                                     |                      |
|---------------------------------------------------------------|--------------|---------------|------------------------------------------|---------------------------|
|                                                          |         |          |                                     |                      |
|  Beneficial                Owner                         |  Class  |  Amount  |  Nature                of Ownership |  Percentage          |
|  Kevin                Ericksteen                         |  Common |  400,000 |  Direct                             |  40                % |
|                                                          |         |          |                                     |                      |
|  Deanna                Olson                             |  Common |  400,000 |  Direct                             |  40                % |
|                                                          |         |          |                                     |                      |
|  TOTAL                                                   |         |  800,000 |                                     |                      |
|  Common                Shares:                           |         |          |                                     |                      |
|                                                          |         |          |                                     |                      |
|  Security                Ownership of Management:        |         |          |                                     |                      |
|                                                          |         |          |                                     |                      |
|  Beneficial                Owner                         |  Class  |  Amount  |  Nature                of Ownership |  Percentage          |
|  Kevin                Ericksteen                         |  Common |  400,000 |                  Direct             |  40                % |
|  Director/President                                      |         |          |                                     |                      |
|                                                          |         |          |                                     |                      |
|  Deanna                Olson                             |  Common |  400,000 |  Direct                             |  40                % |
|  Secretary/Treasurer                                     |         |          |                                     |                      |
|                                                          |         |          |                                     |                      |
|  TOTAL                                                   |         |          |                                     |                      |
|  Common                Shares:                           |         |  800,000 |                                     |                      |

| 10.1 | Articles                of Incorporation* |
|------|-------------------------------------------|

| 10.2 | Bylaws* |
|------|---------|

| 31.1 | Certificate                of CEO as Required by Rule                13a-14(a)/15d-14 |
|------|---------------------------------------------------------------------------------------|

| 31.2 | Certificate                of CFO as Required by Rule                13a-14(a)/15d-14 |
|------|---------------------------------------------------------------------------------------|

| 32.1 | Certificate                of CEO and CFO as Required by Rule 13a-14(b) and Rule 15d-14(b) (17                CFR 240.15d-14(b)) and Section 1350 of Chapter 63 of Title 18 of                the                United States Code |
|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|                                     |                                      |                                     |
|------------------------------------------|-------------------------------------------|------------------------------------------|
|                                     |  J.                Allen Greer, Inc. |
|                                |                                 |                                |
| Date: April                23, 2007 | By:                             | /s/ Kevin                Ericksteen |
|                                     |                                      |  Kevin              Ericksteen      |
|                                     | Title President                      |

|                                     |                 |                                 |
|------------------------------------------|----------------------|--------------------------------------|
|                                |            |                            |
| Date: April                23, 2007 | By:        | /s/ Deanna                Olson |
|                                     |                 |  Deanna              Olson      |
|                                     | Title Treasurer |

|                                     |                |                                     |
|------------------------------------------|---------------------|------------------------------------------|
|                                |           |                                |
| Date: April                23, 2007 | By:       | /s/ Kevin                Ericksteen |
|                                     |                |  Kevin              Ericksteen      |
|                                     | Title Director |

|                                     |                |                                 |
|------------------------------------------|---------------------|--------------------------------------|
|                                |           |                            |
| Date: April                23, 2007 | By:       | /s/ Deanna                Olson |
|                                     |                |  Deanna              Olson      |
|                                     | Title Director |

----