|   | 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; |
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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 and                material weaknesses 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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