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

|   | b) | [Paragraph                    omitted in accordance with SEC transition instructions contained                    in SEC                    Release                    34-47986]; |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | c) | 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 |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | d) | 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 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 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 |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (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. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                           |                                                                                                                |                                     |
|--------------------------------|---------------------------------------------------------------------------------------------------------------------|------------------------------------------|
| June                  26, 2006 |                                                                                                           | /s/ Mark                  E. Gitter |
|                           | Mark                  E. Gitter, Chief Financial Officer, Treasurer (Principal                  Accounting Officer) |