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**Exhibit      31.2**

**SECTION      302 CERTIFICATION**

|   | a) | designed                such disclosure controls and procedures 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 annual report is being                prepared; |
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|   | b) | paragraph                omitted in accordance with SEC transition Rules contained in the                SEC                Release No. 33-8238 |
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|   | 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; and; |
|--------|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 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. |
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| Date:  | July                6, 2005 |   |                                                       |
|--------|-----------------------------|--------|------------------------------------------------------------|
|   |                        | By:    | */s/                Richard Achron*                        |
|   |                        |   | Richard                Achron, Principal Financial Officer |

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