|   |                  (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 Company, including any 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 Company'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                                                                                                 |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
|   |                  (c)      Disclosed in this Report any change in the Company's internal control over      financial reporting that occurred during the Company's most recent fiscal      quarter (the Company's fourth fiscal quarter in the case of an annual report)      that has materially affected, or is reasonably likely to materially affect,      the Company's internal control over financial reporting; and |

|   |                  (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 Company'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 Company's internal control over financial      reporting.                                                                                                     |

| Dated: July 16, 2007 | By: */s/ Scott D. Allen*           |
|----------------------|--------------------------------------------------------------------------------------|
|                 | Scott D. Allen                                                                       |
|                 | Chief Financial Officer                                                              |