**EXHIBIT      31.2**

**CERTIFICATION      OF PRINCIPAL ACCOUNTING OFFICER**

**PURSUANT      TO RULES 13a-14 AND 15d-14**

**OF      THE SECURITIES EXCHANGE ACT OF 1934**

|   | (a) | designed                such disclosure controls and procedures, or caused such disclosure                controls and procedures to be designed under my supervision, to ensure                that material information relating to the small business issuer,                including                its consolidated subsidiaries, is made known to me by others within                those                entities, particularly during the period in which the periodic report                is                being prepared; |
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|   | (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 |
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|   | (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 |
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|   | (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 |
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|   | (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. |
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| Dated: May 20, 2008 |                                                                                                       |
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|                | BY:                                                                                              | /S/ JAMES J. HOUTZ |
|                | JAMES                  J. HOUTZ, CHIEF FINANCIAL OFFICER, ANDPRINCIPAL                  ACCOUNTING OFFICER |
|                |                                                                                                       |