**Exhibit      31.2**

**CERTIFICATION**

|   | 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 registrant, 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; |
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|   | b) | Evaluated                the effectiveness of the registrant’s disclosure controls and procedures                as of a date within 90 days prior to the filing date of this annual                report                (the “Evaluation Date”); and |
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| c)                 | 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 that has materially affected, or is reasonably likely              to              materially affect, the registrant’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 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 control                over financial reporting. |
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| Date:                April 2, 2007 |                                     |
|------------------------------------|------------------------------------------|
|                               | By:                /s/ Rick Etskovitz    |
|                               | Rick                Etskovitz            |
|                               | Chief                Financial Officer   |
|                               | (Principal                Financial and  |
|                               | Chief                Accounting Officer) |

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