**CERTIFICATION      OF PRINCIPAL FINANCIAL AND ACCOUNTING OFFICER**

**PURSUANT      TO SECTION 302 OF THE**

**SARBANES-OXLEY      ACT OF 2002**

|   | 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, and evaluated the effectiveness                of                our internal control over financial reporting, and printed in this                report                our conclusions about the effectiveness of our internal control over                financial reporting, as of the end of the period covered by this                report                based on such evaluation; |
|--------|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 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 that has materially affected, or is reasonably likely                to                materially affect, the registrant’s internal control over financial                reporting; |
|--------|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Dated:   April                11, 2008 | By:                | /s/  Katherine                A Ostruszka                                                                                                     |   |
|-------------------------------------------------------|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                    |     | Katherine                A OstruszkaChief                Financial Officer & Controller (Principal                Financial                Officer) |   |

----