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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 |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | By:    | /s/      Gary Poe                |
|--------|--------|----------------------------------|
|   |   | Gary      Poe                    |
|   |   | Principal      Financial Officer |
|   |   | and      Secretary               |

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