| 1. | I                have reviewed this Report on Form 10-QSB (the “Report”) of the Company for                the quarter ended June 30, 2007. |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------------|

| 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; |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 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; |
|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 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 15(d)                -15(e)) for the Company 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 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; |
|--|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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

|  | 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. |
|--|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 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: |
|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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

|  | 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. |
|--|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                               |                                                                                                                            |                                      |
|------------------------------------|---------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------|
| Date:              August 15, 2007 |                                                                                                                                 |  /s/                William G. Henry |
|                               | William                G. HenryVice                President, Finance and Administration Chief                Financial Officer |

----