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| 2. | Based      on my knowledge, this annual report does not contain any untrue statement      of a material fact or omit to state a material fact necessary to make the      statements made, in light of the circumstances under which such statements      were made, not misleading with respect to the period covered by this      annual report; |
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| 3. | Based      on my knowledge, the financial statements, and other financial information      included in this annual report, fairly present in all material respects      the financial condition, results of operations and cash flows of the      registrant as of, and for, the periods presented in this annual      report; |
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| 4. | I      am responsible for establishing and maintaining disclosure controls and      procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for the      registrant and have: |
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|   | 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 us by others within those      entities, particularly during the period in which this annual report is      being prepared; |
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|   | b. | Paragraph      omitted pursuant to SEC release Nos. 33-8293, 34-47986, 33-8618 and      33-8760 |
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|   | 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, as of the end of the period      covered by this report based on such evaluation;  and |
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|   | d. | Disclosed      in this annual report any change in the registrant's internal control over      financial reporting that occurred during the registrant's most recent      fiscal year that has materially affected, or is reasonably likely to      materially affect, the registrant's internal control over financial      reporting. |
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| 5. | I      have disclosed, based on our most recent evaluation of internal control      over financial reporting, to the registrant's auditors and the audit      committee of registrant's board of directors (or persons performing the      equivalent functions): |
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|   | a. | All      significant deficiencies and material weaknesses in the design or      operation of internal controls 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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| _____________________________________________/s/      John R. MerrillPrincipal      Financial Officer, CFO |   |
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