| 1.   | I                  have reviewed this Report on Form 10-QSB (the “Report”) of the Company for                  the quarter ended December 31, 2006. |
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| 2.   | 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; |
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| 3.   | 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 Company                as of, and for, the periods presented in this                Report; |
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| 4.   | The Company’s other certifying officer and I are              responsible for establishing and maintaining disclosure controls              and procedures (as defined in Exchange Act Rules 13a-15 (e) and 15d-15(e))              for the Company and have; |
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| 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 Company, including                its consolidated subsidiaries, is made known to us by others within                those                entities, particularly                during the period in which this Report is being                prepared; |
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| b)   | evaluated the effectiveness of the Company’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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| c)   | disclosed              in this Report any change in the Company’s internal control over financial              reporting that occurred              during the Company’s most recent fiscal quarter that has materially              affected, or is reasonably likely              to materially affect, the Company’s internal control over financial              reporting. |
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| 5.   | The Company’s other certifying officers and I have              disclosed, based on our most recent evaluation of internal control              over financial reporting, to the Company’s auditors and the audit              committee of the Company’s board of              directors: |
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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 Company’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 Company’s internal control over financial                reporting. |
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| Date:                  February 14, 2007 |                                                                                                                                  | /s/ William                  G. Henry |
|                                     | William                  G. Henry Vice                    President, Finance and Administration Chief                    Financial Officer |

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