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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                  registrant, 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 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;                  and |
|-----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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

| Date:                  November 14, 2007 | /s/                  Allan J. Kent                                                     |
|------------------------------------------|----------------------------------------------------------------------------------------|
|                                     |                                                                                   |
|                                     | Allan                  J. Kent                                                         |
|                                     | Executive                  Vice President and Chief Financial                  Officer |

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