**EXHIBIT      31.2**

**SECTION      302**

**CERTIFICATION      OF CHIEF FINANCIAL OFFICER**

|   | (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 small business issuer,                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) | evaluated                the effectiveness of the small business issuer’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 |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (c)   | disclosed              in this report any change in the small business issuer’s internal control              over financial reporting that occurred during the small business issuer’s              most recent fiscal quarter (the small business issuer’s fourth fiscal              quarter in the case of an annual report) that has materially affected,              or              is reasonably likely to materially affect, the small business issuer’s              internal control over financial reporting;              and |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | all                significant deficiencies in the design or operation of internal control                over financial reporting which are reasonably likely to adversely                affect                the small business issuer’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 small business issuer’s                internal control over financial                reporting. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                      |   |                                                          |
|--------------------------------------|--------|---------------------------------------------------------------|
| Date:              November 10, 2006 |   |                                                          |
|                                 |   | Hector A. Patron Costas, Chief Executive              Officer |