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| 2. | Based      on my knowledge, this annual 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      annual report; |
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| 3. | Based      on my knowledge, the financial statements, and other financial information      included in this annual report, fairly present in all material respects      the financial condition, results of operations and cash flows of the      registrant as of, and for, the periods presented in this annual      report; |
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| 4. | The      registrant’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 registrant      and we 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 registrant, including its consolidated subsidiaries, is made known to      us by others within those entities, particularly during the period in      which this annual report is beingprepared; |
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|   | b) | 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 evaluations;  and, |
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|   | c) | disclosed      in this report any changes in the registrant’s internal control over      financial reporting that occurred during the registrant’s most recent      fiscal quarter (the registrant’s fourth fiscal quarter in case of an      annual report) that has materially affected, or is reasonably likely to      materially affect, the registrant’s internal control over financial      reporting. |
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| 5. | The      registrant’s other certifying officer and I have disclosed, based on our      most recent evaluation of internal control over financial reporting, to      the registrant’s auditors and the audit committee of registrant’s board of      directors (or persons performing the equivalent  function): |
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|   | a) | all      significant deficiencies and material weaknesses  in the design      or operation of internal controls 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:  March      6, 2008 |   |
|-------------------------------------|--------|
|                                |   |
| /s/ Annette Banks                   |   |
| Annette      Banks                  |   |
| Chief      Financial Officer        |   |

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