Exhibit 99.2

CERTIFICATE OF CHIEF FINANCIAL OFFICER

I, Mark Flowers, certify that:

1. I have reviewed this quarterly report on Form 10-QSB
of the Company;
2. Based on my knowledge, this quarterly report does
not contain any untrue statement of a material fact or omit to state a material
fact necessary to make the statements made, in light of the circumstances under
which such statements were made, not misleading with respect to the period
covered by this quarterly
report;
3. Based on my knowledge, the financial statements, and other
  financial information included in this quarterly report, fairly present in all
  material respects the financial condition, results of operations and cash
  flows of the Company as of, and for, the periods presented in this quarterly
  report;
4. The Company’s other certifying officer and I
are responsible for establishing and maintaining disclosure controls and
procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for the Company
and have:

| | (a) | designed such disclosure controls and procedures to
ensure that material information relating to the Company, including its
consolidated subsidiaries, is made known to us by others within those entities,
particularly during the period in which the periodic reports are being
prepared;
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| | (b) | evaluated the effectiveness of the Company’s internal
disclosures controls and procedures as of a date within 90 days prior to this
quarterly report (the “Evaluation Date”); and                                                                                                           
| | (c) | presented in
this quarterly report our conclusions about the effectiveness of the disclosure
controls and procedures based on our evaluation as of the Evaluation
Date.                                                                                                                     

1. The Company’s other certifying officer and I
have disclosed, based on our most recent evaluation, to the Company’s
auditors and the audit committee of the Company’s board of directors (or
persons performing the equivalent function):

| | (a) | all significant deficiencies in the design or
operation of internal controls which could adversely affect the Company’s
ability to record, process, summarize and report financial data and have
identified for the Company’s auditors any material weaknesses in internal
controls; and
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| | (b) | any fraud, whether or not material, that involves
management or other employees who have a significant role in the Company’s
internal controls; and.                                                                                                                                    



1. The Company’s other certifying officer and I
have indicated in this quarterly report whether or not there were significant
changes in internal controls or in other factors that could significantly affect
internal controls subsequent to the date of their evaluation, including any
corrective actions with regard to significant deficiencies and material
weaknesses.

Dated this 12th day of May 2003.



| | /s/ Mark
        Flowers
        Mark Flowers,
        Assistant Treasurer
        Chief Financial Officer
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