| (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 quarterly                report is                being prepared; |
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| (b)   | 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 on such evaluation; and |
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| (c)   | disclosed                in this report any change in the registrant’s internal control over                financial reporting (as defined in Exchange Act Rules 13a-15(f) and                15d-15(f)) that occurred during the registrant’s most recent fiscal                quarter 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 controls 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                controls over financial reporting; |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                         |                                                                                   |                                     |
|----------------------------------------------|----------------------------------------------------------------------------------------|------------------------------------------|
| Date:                 November 14, 2005 | By:                                                                          | /s/                 Anthony A. Rabb |
|                                         | Anthony                A. Rabb                                                         |
|                                         | Chief                Financial Officer and Vice President,                Finance |