| 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 annual report is      being prepared; |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|           |                                                                                                                                                                                                                                                                                                                                                                                                                |

| 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. |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|           |                                                                                                                                                                                                                                                                                                                                                                                                  |

| 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; |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|           |                                                                                                                                                                                                                                                                                                                           |

| d)   | Disclosed      in this report any changes in the registrant’s internal control over      financial reporting that occurred during the year ended December 31, 2007      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 and material weaknesses in the design or      operation of internal controls over financial reporting which are      reasonably likely to adversely affect the registrant’s ability to record,      process, summarize and report financial information. |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|           |                                                                                                                                                                                                                                                                                             |

| b)   | Any      fraud, whether or not material, that involves management or other      employees who have a significant role in the registrant’s internal      controls over financial reporting. |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                       |   |                          |
|----------------------------|--------|-------------------------------|
|                       |   |                          |   |
| Dated:      March 28, 2008 | By:    | /s/ Ronald      E. Badke |   |
|                       |   | Ronald      E. Badke          |   |
|                       |   | Chief      Financial Officer  |   |
|                       |   |                          |   |