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**EXHIBIT        31.02**

|   | 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 Registrant, including                  its                  consolidated subsidiaries, is made known to us by others within                  those                  entities, particularly during the period in which this quarterly                  report is                  being prepared; |
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|   | b. | evaluated                  the effectiveness of the Registrant’s disclosure controls and procedures                  and presented in this quarterly 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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|   | c. | disclosed                  in this quarterly 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; 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 control                  over financial reporting. |
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| Date:                  November 13, 2006 |
|------------------------------------------|
| /s/                  William Salek       |   |
| William                  Salek           |
| Chief                  Financial Officer |

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