**Exhibit      31**

**CERTIFICATION      PURSUANT TO RULE 13a-14(a) OR RULE 15d-14(a)**

| a.   | Designed                such disclosure controls and procedures, or caused such disclosure                controls and procedures to be designed under my supervision, to ensure                that material information relating to the Registrant, including its                consolidated subsidiaries, is made known to me by others within those                entities, particularly during the period in which this report is                being                prepared; |
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| b.   | Designed                such internal control over financial reporting, or caused such internal                control over financial reporting to be designed under my 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; |
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| c.   | Paragraph                omitted in accordance with SEC transition instructions contained                in SEC                Release 34-47986;                and |
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| 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; 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 registrant'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 registrant's internal                control                over financial reporting. |
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|                                              |                                                                                                                         |                   |
|---------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------|------------------------|
| *Date:              August              31, 2006* |                                                                                                                         |
|                                         |                                                                                                                    |              |
|                                              | *By*:                                                                                                              | /s/ Mark A. Josipovich |
|                                              | *Mark                A. Josipovich**Chief                Executive Officer and**Principal                Accounting Officer* |

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