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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D. C. 20549



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FORM 10-Q/A

Amendment No. 1



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|x | QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
|- | ---------------------------------------------------------------------------------------

For the quarterly period ended June 30, 2006

OR



| ̈ | TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
|- | ----------------------------------------------------------------------------------------

For the transition period from  to
.

Commission File No. 0-7152



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DEVCON INTERNATIONAL CORP.

(Exact name of registrant as specified in its charter)



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|                                                               |  |                                      |  |                                                         
|-------------------------------------------------------------- |  | ------------------------------------ |  | --------------------------------------------------------
|FLORIDA                                                        |  | 59-0671992                           |  | 3270;7381                                               
|(State or other jurisdiction of incorporation or organization) |  | (I.R.S. Employer Identification No.) |  | (Primary Standard Industrial Classification Code Number)

595 SOUTH FEDERAL HIGHWAY, SUITE 500

BOCA RATON, FLORIDA 33432

(Address of principal executive offices)

(561) 208-7200

(Registrants telephone number, including area code)



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Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934
during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days:    YES  x    NO ̈

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definitions of accelerated filer and large accelerated filer in Rule 12b-2
of the Exchange Act. (Check one):

Large Accelerated Filer ̈Accelerated Filer ̈Non-Accelerated Filer  x

Indicate by check mark whether the registrant is a
shell company (as defined in Rule 12b-2 of the Exchange Act):    YES ̈NO  x

As of August 11, 2006 the number of shares outstanding of the registrants Common Stock was 6,033,879.



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Explanatory Note

This Amendment No. 1 to the Form 10-Q for the fiscal quarter ended June 30, 2006 (the Form 10-Q) of Devcon International Corp. (the Company) is being filed to amend the fifteenth
paragraph of Part I, Item 2 Managements Discussion and Analysis of Financial Condition and Results of Operations - Critical Accounting Policies and Estimates and the third paragraph of Note 4 of the Companys Consolidated
Financial Statements to remove the reference to an independent appraisal firm used in connection with the preparation of purchase price allocations related to customer account acquisitions and to replace the first paragraph of Part I, Item 4
 Controls and Procedures in its entirety. Except for the revisions described in this paragraph, the Form 10-Q remains unchanged.

4. Acquisitions

On March 6, 2006, the Company completed the acquisition of Guardian International, Inc. (Guardian) under the terms of an Agreement and Plan
of Merger, dated as of November 9, 2005, between the Company, an indirect wholly-owned subsidiary of the Company, and Guardian in which the Company acquired all of the outstanding capital stock of Guardian for an estimated aggregate cash purchase
price of approximately $65.5 million, excluding transaction costs of $1.7 million. This purchase price consisted of (i) approximately $23.6 million paid to the holders of the common stock of Guardian, (ii) approximately $23.3 million paid to redeem
two series of Guardians preferred stock, (iii) approximately $13.3 million used to assume and pay specified Guardian debt obligations and expenses and (iv) approximately $1.0 million used to satisfy specified expenses incurred by Guardian in
connection with the merger. The balance of the purchase consideration, approximately $3.3 million, has been placed in escrow. Subject to reconciliation based upon recurring monthly revenue, or RMR, and net working capital levels as of closing and
subject to other possible adjustments, Guardian common shareholders are expected to receive a pro rata distribution from the escrowed amount approximately six months after the closing.

In order to finance the acquisition of Guardian, and as further discussed in this Note 4, the Company increased the amount of cash available under its
CapitalSource revolving credit facility from $70 million to $100 million and used $35.6 million under this facility together with the net proceeds from the issuance of the notes and warrants, as discussed in Note 4, to purchase Guardian and repay
the Companys $8 million CapitalSource Bridge Loan. In addition, the Company issued to certain investors, under the terms of a Securities Purchase Agreement, dated as of February 10, 2006, an aggregate principal amount of $45 million of notes
along with warrants to acquire an aggregate of 1,650,943 shares of the Companys common stock at an exercise price of $11.925 per share.

We have recorded the acquisition using the purchase method of accounting. The preliminary purchase price allocation is based upon a valuation study as to fair value. Results of operations included for the acquisition are for the period
March 6, 2006 to March 31, 2006.

The preliminary purchase price allocation is as follows:



|                                                             |  |   |         |  
|------------------------------------------------------------ |  | - | ------- | -
|Preliminary Purchase Price Allocation (dollars in thousands) | 
|Cash                                                         |  | $ | 930     |  
|Accounts receivable                                          |  |   | 2,377   |  
|Other assets                                                 |  |   | 281     |  
|Inventory                                                    |  |   | 1,470   |  
|Fixed assets                                                 |  |   | 1,097   |  
|Deferred revenue                                             |  |   | (2,782  | )
|Accounts payable and other liabilities                       |  |   | (3,590  | )
|Deferred tax liability                                       |  |   | (10,588 | )
|Trade name                                                   |  |   | 1,400   |  
|Customer contracts                                           |  |   | 14,000  |  
|Customer relationships                                       |  |   | 30,000  |  
|Goodwill                                                     |  |   | 32,667  |  
|                                                             |  |   |         |  
|Total purchase price                                         |  | $ | 67,262  |  

The following table shows the consolidated results of the Company and Guardian, as though the
Company had completed this acquisition at the beginning of each period reported on:



|                                    |  |                        |           |   |                  |   |           |               |  |   |               |   |  |   |           |  
|----------------------------------- |  | ---------------------- | --------- | - | ---------------- | - | --------- | ------------- |  | - | ------------- | - |  | - | --------- | -
|                                    |  | (dollars in thousands) |          
|                                    |  | Three Months Ended     |           |   | Six Months Ended |  
|                                    |  | June 30, 2006          |           |   | June 30, 2005    |   |           | June 30, 2006 |  |   | June 30, 2005 |  
|Revenue                             |  | $                      | 28,551    |   |                  | $ | 30,604    |               |  | $ | 57,442        |   |  | $ | 60,432    |  
|Net (loss)                          |  | $                      | (417      | ) |                  | $ | (589      | )             |  | $ | (8,848        | ) |  | $ | (1,820    | )
|                                    |  |                        |           |  
|Loss per common share  basic       |  |                        | (0.07     | ) |                  |   | (0.10     | )             |  |   | (1.47         | ) |  |   | (0.31     | )
|Loss per common share  diluted     |  |                        | (0.07     | ) |                  |   | (0.10     | )             |  |   | (1.47         | ) |  |   | (0.31     | )
|                                    |  |                        |           |  
|Weighted average shares outstanding |  |                        |           |   |                  |   |           |               |  |   |               |   |  |   |           |  
|Basic                               |  |                        | 6,029,188 |   |                  |   | 5,860,174 |               |  |   | 6,017,672     |   |  |   | 5,829,425 |  
|Diluted                             |  |                        | 6,029,188 |   |                  |   | 5,860,174 |               |  |   | 6,017,672     |   |  |   | 5,829,425 |  



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Critical Accounting Policies and Estimates

The Companys discussion of its financial condition and results of operations is an analysis of the condensed consolidated financial statements,
which have been prepared in conformity with accounting principles generally accepted in the United States of America (GAAP), consistently applied. Although the Companys significant accounting policies are described in Note 1 of the
notes to the Companys consolidated financial statements included in its Annual Report on Form 10-K for the fiscal year ended December 31, 2005, the following discussion is intended to describe those accounting policies and estimates most
critical to the preparation of the Companys unaudited condensed consolidated financial statements. The preparation of these condensed consolidated financial statements requires management to make estimates and assumptions that affect the
reported amounts of assets, liabilities, revenues, expenses, and related disclosure of contingent assets and liabilities. On an ongoing basis, the Company evaluates its estimates, including those related to allowance for credit losses, inventories
and loss reserve for inventories, cost to complete construction contracts, assets held-for-sale, intangible assets, changes in derivative instrument value, income taxes, taxes on un-repatriated earnings, warranty obligations, impairment charges,
business divestitures, pensions, deferral compensation and other employee benefit plans or arrangements, environmental matters, and contingencies and litigation. The Company bases its estimates on historical experience and on various other factors
that the Company believes to be reasonable, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these
estimates.

We believe the following critical accounting policies affect the more significant judgments and estimates used in the
preparation of our consolidated financial statements.

Revenue in the security division for repair and installation services, for which no
monitoring contract is connected, is recognized when the services are performed.

Revenue in the security division for monitoring services
is recognized monthly as services are provided pursuant to the terms of subscriber contracts, which have prices that are fixed and determinable. We assess the subscribers ability to meet the contract terms, including meeting payment
obligations, before entering into the contract. Nonrefundable installation charges and a portion of related direct costs to acquire the monitoring contract, such as sales commissions, are deferred and recognized over the estimated life of a new
subscriber relationship, which we have estimated at 10 years. If the site being monitored is disconnected prior the original expected life is completed, the unamortized portion of the deferred installation and direct costs to acquire are expensed.

Revenue for the materials division is recognized when the products are delivered (FOB Destination), invoiced at a fixed price and the
collectibility is reasonably assured.

Revenue and earnings on construction contracts, including construction joint ventures, are
recognized on the percentage-of-completion-method based upon the ratio of costs incurred to estimated final costs, for which collectibility is reasonably assured. We recognize revenue relating to claims only when there exists a legal basis supported
by objective and verifiable evidence and additional identifiable costs are incurred due to unforeseen circumstances beyond our control. Change-orders for additional contract revenue are recognized if it is probable that they will result in
additional revenue and the amount can be reliably estimated.

Provisions are recognized in the statement of income for the full amount of
estimated losses on uncompleted contracts whenever evidence indicates that the estimated total cost of a contract exceeds its estimated total revenue. Contract cost is recorded as incurred and revisions in contract revenue and cost estimates are
reflected in the accounting period when known. We estimate costs to complete our construction contracts based on experience from similar work completed in the past. If the conditions of the work to be performed change or if the estimated costs are
not accurately projected, the gross profit from construction contracts may vary significantly in the future. The foregoing, as well as weather, stage of completion and mix of contracts at different margins may cause fluctuations in gross profit
between periods and these fluctuations may be significant.

Notes receivable are recorded at cost, less a related allowance for impaired
notes receivable. Management, considering current information and events regarding the borrowers ability to repay their obligations, considers a note to be impaired when it is probable that we will be unable to collect all amounts due
according to the contractual terms of the note agreement. When a loan is considered to be impaired, the amount of the impairment is measured based on the present value of expected future cash flows discounted at the notes effective interest
rate.



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We maintain allowances for doubtful accounts for estimated losses resulting from managements review
and assessment of our customers ability to make required payments. We consider the age of specific accounts and a customers payment history. For our construction and materials divisions, specific collateral given by the customer to
secure the receivable is obtained when we determine necessary. If the financial condition of our customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances might be required.

We write down inventory for estimated obsolescence or lack of marketability arising from the difference between the cost of inventory and the estimated
market value based upon assessments about current and future demand and market conditions. If actual market conditions were to be less favorable than those projected by management, additional inventory reserves could be required. If the actual
market demand surpasses the projected levels, inventory write downs are not reversed.

If the installation of security systems will have
future recurring revenue, the costs to install are deferred and included in work in process inventory. When the installation is complete, the deferred installation costs are capitalized and included in other current and long term assets accordingly.
The capitalized installation costs are then amortized over the life of an average customer contract life or 10 years. If the site being monitored is disconnected prior to completion of the original expected life, the unamortized portion of the
deferred installation and direct costs to acquire are expensed.

We determine for our construction and materials division our fixed assets
recoverability on a subsidiary level or group of asset level. If we, as a result of our valuation in the future, assess the assets not to be recoverable, a negative adjustment to the book value of those assets may occur. On the other hand, if we
impair an asset, and the asset continues to produce income, we may record earnings higher than they should have been if no impairment had been recorded.

We determine the lives of goodwill and other intangible assets acquired in a purchase business combination. Some of these assets, such as goodwill, which we determine to have an indefinite useful life are not
amortized, but instead tested for impairment at least annually in accordance with the provisions of FASB 142. This testing is based on subjective analysis and may change from time to time. We tested goodwill and other intangible assets for
impairment on June 30, 2006 and will test for impairment annually each June 30. Other identifiable intangible assets with estimated useful lives are amortized over their respective estimated useful lives. The review of impairment and
estimation of useful life is subjective and may change from time to time.

Customer accounts are stated at fair value based on the
discounted cash flows over the estimated life of the customer contracts and relationships. The Company uses a valuation study at the time of each acquisition to determine the value and estimated life of customer accounts purchased in order to
determine an appropriate method by which to amortize the acquired asset. The amortization life is based on historic analysis of customer relationships combined with estimates of expected future revenues from customer accounts. The Company amortizes
customer accounts on a straight-line basis over the expected life of the customer accounts, which varies from 4 to 17, years and records an additional charge equal to the remaining unamortized value of the customer account for accounts which
discontinued service before the expected life. The additional charge for discontinued accounts is equal to the remaining net book value of the customer contract and relationship for the specific customer account canceled.

We maintain an accrual for retirement agreements with our executives and certain other employees. This accrual is based on the life expectancy of these
persons and an assumed weighted average discount rate of 4.3%. Should the actual longevity vary significantly from the United States insurance norms, or should the discount rate used to establish the present value of the obligation vary, the accrual
may have to be significantly increased or diminished at that time.

The EDC completed a compliance review on one of our subsidiaries in the
US Virgin Islands on February 6, 2004. The compliance review covered the period from April 1, 1998 through March 31, 2003 and resulted from our application to request an extension of tax exemptions from the EDC. We are working with
the EDC to resolve the issues. One of those issues is whether certain items of income qualified for exemption benefits under our then-existing tax exemption, including notice of failure to make gross receipts tax payments of $505,000 and income
taxes of $2.2 million, not including interest and penalties. This is the first time that a position contrary to our or any position on this specific issue has been raised by the EDC. In light of these recent events, and based on discussions with
legal counsel, we established a tax accrual at December 31, 2003 for such exposure which approximates the amounts



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set forth in the EDC notice. In September 2005 and 2004, the statute of limitations with respect to the income tax return filed by us for the year ended
December 31, 2001 and 2000, respectively, expired. Accordingly, in the third quarter of 2005 and 2004, we reversed $37,440 and $2.3 million, respectively, of the tax accrual established at December 31, 2003. We will work with the EDC
regarding this matter and if challenged by the U.S. Virgin Islands taxing authority, would vigorously contest its position.

We record a
valuation allowance to reduce our deferred tax assets to the amount that is more likely than not to be realized. While we have considered future taxable income and ongoing prudent and feasible tax planning strategies in assessing the need for the
valuation allowance, in the event that we were to determine that we would be able to realize our deferred tax assets in the future in excess of the net recorded amount, an adjustment to the deferred tax asset would increase income in the period such
a determination was made. Likewise, should we determine that we would not be able to realize all or part of our net deferred tax asset in the future, an adjustment to the deferred tax asset would be charged to income in the period such a
determination.

Freestanding and embedded financial instrument derivatives, which have been identified in connection with financial
instruments issued, are valued at the time of issuance using an appropriate option pricing model and recorded as an asset or liability based upon the terms and conditions of the derivative instrument identified. When a host instrument contains more
than one embedded derivative, and these derivatives require bifurcation, the bifurcated derivative instruments are valued as a single compound derivative instrument. The valuation model utilized requires assumptions related to the remaining term of
the derivative instruments and risk-free rates of return, our current common stock price and expected dividend yield, and the expected volatility of our common stock price over the life of the respective derivative instrument. The derivatives which
are identified are re-valued at the end of each reporting period utilizing the same model used to value the derivatives at the time of issuance, and the changes in the fair value of the derivatives are recorded as charges or credits to income in the
period in which the changes occur. When a financial instrument derivative is classified as a liability, and is connected with a host instrument obligation, the related host instrument obligation is recorded after applying an appropriate discount
equal to the value of the derivative (the Discount). In addition, the Discount is accreted to the face value of the respective host instrument obligation, utilizing the effective rate method, and, accordingly, an additional non-cash
charge is recorded as interest expense or a reduction of net income to arrive at income attributable to common shareholders depending on the respective balance sheet classification of the host instrument obligation.

In December 2004, the Financial Accounting Standards Board issued SFAS No. 123R, Share-Based Payment. SFAS No. 123R is a revision
of SFAS No. 123 and supersedes APB 25. SFAS No. 123R eliminates the use of the intrinsic value method of accounting, and requires companies to recognize the cost of employee services received in exchange for awards of equity instruments
based on the grant-date fair value of those awards. On April 14, 2005, the Securities and Exchange Commission adopted a new rule that amended the compliance date to adopt SFAS 123R, effective January 1, 2006. SFAS No. 123R permits
companies to adopt its requirements using either a modified prospective method or a modified retrospective method. Under the modified prospective method, compensation cost is recognized in the financial statements
beginning with the effective date, based on the requirements of SFAS No. 123R for all share-based payments granted after that date, and, based on the requirements of SFAS No. 123, for all unvested awards granted prior to the effective date
of SFAS No. 123R. Under the modified retrospective method, the requirements are the same as under the modified prospective method, except that entities also are allowed to restate financial statements of previous periods
based on pro forma disclosures made in accordance with SFAS No. 123. The Company has chosen to use the modified prospective method as explained in Note 12 to these unaudited condensed consolidated financial statements.

We are not presently considering changes to any of our critical accounting policies and we do not presently believe that any of our critical
accounting policies are reasonably likely to change in the near future. There have not been any material changes to the methodology used in calculating our estimates during the last three years. Our CEO and CFO have reviewed all of the foregoing
critical accounting policies and estimates.



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|Item 4. | Controls And Procedures
|------- | -----------------------

Evaluation of Disclosure Controls and
Procedures

The evaluation of the Companys disclosure controls and procedures as of June 30, 2006, was performed by the
Companys Chief Executive Officer and Chief Financial Officer, who is also acting as our Principal Financial and Accounting Officer. Based on that evaluation, such officers concluded that, as of June 30, 2006, the Companys disclosure
controls and procedures were not effective to ensure that information required to be disclosed by the Company in the reports filed or submitted by it under the Securities Exchange Act of 1934, as amended, is recorded, processed, summarized and
reported within the time period specified in the rules and forms of the Securities and Exchange Commission. As explained in this Item 4 - Controls and Procedures under Changes in Internal Controls, the Companys management has
implemented a number of remedial measures, however the Company believes the material weaknesses identified in this Item 4 - Controls and Procedures still existed as of June 30, 2006.

In connection with the completion of its audit of, and the issuance of an unqualified report on the Companys consolidated financial statements for
the fiscal year ended December 31, 2005, the Companys former independent registered public accounting firm, KPMG, LLP (KPMG), communicated to the Companys management and Audit Committee that certain matters involving the
Companys internal controls were considered to be material weaknesses, as defined under the standards established by the Public Company Accounting Oversight Board, or PCAOB. These matters pertained to (i) inadequate polices and
procedures with respect to review and oversight of financial results to ensure that accurate consolidated financial statements were prepared and reviewed on a timely basis, (ii) inadequate number of individuals with US GAAP experience and
(iii) inadequate review of account reconciliations, analyses and journal entries. The Company concurred with this communication.

In
light of the material weaknesses described above, the Company performed additional analyses and other post-closing procedures to ensure the Companys consolidated financial statements are prepared in accordance with generally accepted
accounting principles. Accordingly, management believes that the financial statements included in this report fairly represent in all material respects our financial condition, results of operations and cash flows for the periods presented.

The certifications of the Companys Chief Executive Officer and its Chief Financial Officer, who is currently acting as the
Companys Principal Financial and Accounting Officer, required in accordance with Section 302 of the Sarbanes-Oxley Act of 2002, are attached as exhibits to this Quarterly Report on Form 10-Q. The disclosures set forth in this Item 4
contain information concerning the evaluation of the Companys disclosure controls and procedures and changes in internal control over financial reporting, referred to in paragraph 4 of the certifications. Those certifications should be read in
conjunction with this Item 4 for a more complete understanding of the matters covered by the certifications.

Changes in Internal Controls

The Company is committed to continuously improving its internal controls and financial reporting. Since December 31, 2005,
management has met with its Audit Committee and its former independent registered public accounting firm, KPMG, to review the specific details of the material weaknesses in internal control and determine short term and longer term plans to remediate
those weaknesses with the ultimate goal of meeting the formalized requirements of Section 404 of the Sarbanes-Oxley Act.

In order to
remediate the material weaknesses described above, the Companys management and its Audit Committee have taken or is in the process of taking the following steps:



| |  |  | Certain of the Companys procedures have been formalized and documented with a current effort to more effectively integrate the financial reporting procedures
of the three segments of operations.
| | - |  | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



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| |  |  | The Company is addressing access issues with respect to its information technology systems and has formalized and enhanced some of the Companys mitigating
controls, including the hiring of a Company Director of Information Technology to develop a design and implementation plan to improve access control, and provide operational stability to information technology systems.
| | - |  | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| |  |  | The implementation of additional review procedures and improved financial controls.
| | - |  | -----------------------------------------------------------------------------------



| |  |  | The Company is reviewing its staffing levels as it relates to experienced GAAP reporting with the intent to identify positions at the parent and subsidiary levels
which may need additional training or the addition of personnel.
| | - |  | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| |  |  | The Company is reviewing the impact of its changing operational focus toward security services and developing a plan for implementing Company wide improvements and
documentation of the Companys system of internal reporting and disclosure controls.
| | - |  | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

The Company believes the
implementation of the above measures will appropriately address the matters identified by the Companys former independent registered public accounting firm and concurred with by management as material weaknesses. This process is ongoing,
however, and the Companys management and its Audit Committee will continue to monitor the effectiveness of the Companys internal controls and procedures on a continual basis and will take further action as appropriate.

The Companys management does not expect that its disclosure or internal controls will prevent all errors or fraud. A control system, no matter how
well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Further, the design of a control system must reflect the fact that there are resource constraints, and the benefit
of controls must be considered relative to their costs. Because of the inherent limitations in a cost-effective control system, misstatements due to error or fraud may occur and not be detected.



|Item 6. | Exhibits
|------- | --------

Part II of the Companys Form 10-K
for the fiscal quarter ended June 30, 2006 is hereby amended solely to add the following exhibits required to be filed in connection with this Amendment No. 1.

Exhibits:



|             |  |                                                                                                                           
|------------ |  | --------------------------------------------------------------------------------------------------------------------------
|Exhibit 31.1 |  | Certification Pursuant to Rule 13a-14(a) & 15d-14(a), as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
|             | 
|Exhibit 31.2 |  | Certification Pursuant to Rule 13a-14(a) & 15d-14(a), as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
|             | 
|Exhibit 32.1 |  | Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002    
|             | 
|Exhibit 32.2 |  | Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002    



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SIGNATURES

Pursuant to the requirement of the Securities Exchange Act of 1934, the registrant has duly caused this Amendment No. 1 to quarterly report to be signed on its behalf by the undersigned hereunto duly authorized.

Date: April 12, 2007



By:

/s/ Richard RochonRichard Rochon, Chief Executive Officer(on behalf of the Registrant and as Principal Executive Officer)By:

/s/ Robert FarenhemRobert Farenhem, Chief Financial Officer,(on behalf of the Registrant and as Principal Financial and Accounting Officer)




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EXHIBIT INDEX



|            |  |                                                                                                                            
|----------- |  | ---------------------------------------------------------------------------------------------------------------------------
|Exhibit No. |  | Exhibit Description                                                                                                        
|31.1        |  | Certification Pursuant to Rule 13a-14(a) & 15d-14(a), as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
|            | 
|31.2        |  | Certification Pursuant to Rule 13a-14(a) & 15d-14(a), as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 
|            | 
|32.1        |  | Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.    
|            | 
|32.2        |  | Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.    



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