**CERTIFICATIONS**

|   | 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 company, 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. | Evaluated                the effectiveness of the company’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 |
|--------|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | c. | Disclosed                in this report any change in the company’s internal control over financial                reporting that occurred during the period covered by the annual report                that has materially affected, or is reasonably likely to materially                affect, the company’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 company’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 company’s internal control                over financial reporting. |
|--------|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                                                               |         |         |
|------------------------------------------------------------------------------------|--------------|--------------|
| By: /s/              Reuven Ben Menachem                                 |              |
| Reuven                  Ben MenachemChief                  Executive Officer  |    |    |

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