|   | (a) | Designed      such disclosure controls and procedures, or caused such disclosure      controls and procedures to be designed under our supervision, to ensure      the 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 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 our      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) | 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 report any change in the Registrant's internal control over      financial reporting that occurred during the Registrant's most recent      fiscal quarter (the Registrant's fourth fiscal quarter in the case of an      annual report) 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 controls over financial  reporting. |
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|   |                  |                                             |
|--------|-----------------------|--------------------------------------------------|
|   |                  |                                             |   |
|   | By:    | /s/ Jim      Place                          |   |
|   |                  | Jim      PlaceChief      Financial Officer  |   |