| 2. | Based                on my                knowledge, this 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                report; |
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| 3. | Based                on my                knowledge, the financial statements, and other financial information                included in this report, fairly present in all material respects                the                financial condition, results of operations and cash flows of the                registrant as of, and for, the periods in this                report. |
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| 4. | The                registrant’s other certifying officer and I are responsible for                establishing and maintaining disclosure controls and procedures (as                defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal                control over financial reporting (as defined in Exchange Act Rules                13a-15(f) and 15d-15(f)) for the registrant and                have: |
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| (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)   | Designed              such              internal control over financial reporting, or caused such internal              control              over financial reporting to be designed under our supervision, to provide              reasonable assurance regarding the reliability of financial reporting              and              the preparation of financial statements for external purposes in              accordance with generally accepted accounting              principles; |
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| (c)   | Evaluated              the              effectiveness of the registrant’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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| (d)   | 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              (the registrant’s fourth fiscal quarter in the case of an annual report)              that has materially affected, or is reasonably likely to materially              affect, the registrant’s internal control over financial reporting;              and |
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| 5. | The                registrant’s other certifying officer and I have disclosed, based on our                most recent evaluation of internal control over financial reporting,                to                the registrant’s auditors and the audit committee of the registrant’s                board of directors (or persons performing the equivalent                function): |
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| (a)   | All              significant deficiencies and material weaknesses 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 |
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| (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                19, 2006 | /s/Douglas                I.                Payne |
|----------------------------------------------------|---------------------------------------------------|
|                                               | Douglas                I.                Payne    |
|                                               | Chief                Financial Officer            |