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|   | a) | designed                such disclosure controls and procedures 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; |
|--------|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | b) | evaluated                the effectiveness of the registrant's disclosure  controls and                procedures as of a date within 90 days prior to the  filing date                of this annual report (the "Evaluation Date");                and |
|--|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | c) | presented                in this annual report our conclusions about the  effectiveness                of the disclosure controls and procedures based on  our                evaluation as of the Evaluation                Date; |
|--------|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | c) | all                significant deficiencies in the design or operation of  internal                controls which could adversely affect the registrant's  ability                to record, process, summarize and report financial data  and                have identified for the registrant's auditors any                material  weaknesses in internal controls;                and |
|--------|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | d) | any                fraud, whether or not material, that involves management                or  other employees who have a significant role in the                registrant's  internal controls;                and |
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|   | By:    | /s/                Gary Poe                              |
|--------|--------|----------------------------------------------------------|
|   |   | Gary                Poe                                  |
|   |   | Principal                Financial Officer and Secretary |

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