Exhibit 31

CERTIFICATION PURSUANT TO SECTION 302

OF THE SARBANES-OXLEY ACT OF 2002

I, Robert L. Lee, certify that:

-  As of March 31, 2006, I have reviewed this quarterly report  of Form 10-QSB;Based on my knowledge, this report does not contain any  untrue statement of a material fact or omit to state a material fact necessary  to make the statements made, in light of the circumstances under which such  statements were made, not misleading with respect to the period covered by  this report;Based on my knowledge, the financial statements, and other  financial information included in this report, fairly present in all material  respects the financial condition, results of operations and cash flows of the  small business issuer as of, and for, the periods presented in this report;The small business issuer's other certifying officer(s) and  I are responsible for establishing and maintaining disclosure controls and  procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(3)) and  internal control over financial reporting (as defined in Exchange Act Rules  13a-15(f) and 15d-15(f) for the small business issuer and have:
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 small    business issuer, including its consolidated subsidiaries, is made known to    us by others within those entities, particularly during the period in which    the report is being prepared;

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;

c. Evaluated the effectiveness of the small business    issuer'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

d. Disclosed in this report any change in the small    business issuer's internal control over financial reporting that occurred    during the small business issuer's most recent fiscal quarter (the small    business issuer's fourth fiscal quarter in the case of an annual report)    that has materially affected, or is reasonably likely to materially affect,    the small business issuer's internal control over financial reporting; and
The small business issuer's other certifying officer(s) and  I have disclosed, based on our most recent evaluation of internal control over  financial reporting, to the small business issuer's auditors and the audit  committee of the small business issuer's board of directors (or persons  performing the equivalent functions):
a. All significant deficiencies and material weaknesses    in the design of operation of internal control over financial reporting    which are reasonably likely to adversely affect the small business issuer'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 small    business issuer's internal control over financial reporting.

Dated: May 15, 2006
_/s/Robert L. Lee____________ 

Robert L. Lee

President and Chief Financial Officer