**EXHIBIT      31**

| (a) |  Not                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 registrant, including                its consolidated subsidiaries, was made known to us by others within                those                entities, particularly during the period in which this report was                being                prepared; |
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| (b) | (Paragraph                omitted pursuant to SEC Release Nos. 33-8238 and                34-47986); |
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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 that has materially affected, or is reasonably likely                to                materially affect, the registrant’s internal control over financial                reporting. |
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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 control                over financial reporting. |
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| /s/Thomas                Megas |   |   |   |
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