|  | 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/ Timothy                  Neher |
|                           | Timothy                  Neher, Chief Executive Officer (Principal                  Executive Officer) |
|                           |                                                                                                   |