| 1. | I                  have reviewed this quarterly report on Form 10-QSB/A of the                  Company; |
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| 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 conditions, results of                  operation and cash flows of the small business issuer as of,                  the periods presented in this report; |
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| 4. | The                  small business issuer’s other certifying officer(s) and                  I am responsible for establishing and maintaining disclosure                  controls and procedures (as defined in Exchange Act Rules                  13a-15(e) and 15d-15(e) for the small business issuer 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 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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| 5. | The                  small business issuer’s other certifying officer(s) and                  I have disclosed, based on our most recent evaluation of                  internal control over financial reporting, to the small                  business issuer’s auditors and the audit committee of                  the small business issuer’s board of directors (or                  persons performing the equivalent functions): |
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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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| Dated:  January                21, 2008  | /s/ THOMAS                  A. WAGNER                                                                   Name:                  Thomas A. WagnerTitle:                  Chief Financial Officer  |
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