**Exhibit      12.1**

| **Statement                Re Computation Of Ratios**                                                                                                                                                                                                                                     |   |   |   |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|--------|--------|
|                                                                                                                                                                                                                                                                                      |   |   |   |   |
| This                schedule contains financial information extracted from the Registrant's                Financial Statements as of December 31, 2004 and 2003 and is qualified                in                its entirety by reference to such Financial                Statements: |

|                                                                          |   |                               |      |                               |   |
|-------------------------------------------------------------------------------|--------|------------------------------------|-----------|------------------------------------|--------|
|                                                                          |   | December                  31, 2004 |      | December                  31, 2003 |   |
|                                                                          |   | (restated)                         |      |                               |   |
| **Current                  Ratio:**                                           |   |                               |      |                               |   |
|                                                                          |   |                               |      |                               |   |
| The                  ratio of current assets divided by current liabilities - |   |                               |      |                               |   |
|                                                                          |   |                               |      |                               |   |
| Current                  assets (numerator)                                   |   | $                                  | 7,531,272 |                               | $      | 950,468 |   |
| Current                  liabilities (denominator)                            |   |                               | 4,171,431 |                               |   | 713,576 |   |
|                                                                          |   |                               |      |                               |   |   |   |
| ***Current                  ratio***                                          |   |                               | 1.81      |                               |   | 1.33 |   |
|                                                                          |   |                               |      |                               |   |   |   |
| **Working                  Capital:**                                         |   |                               |      |                               |   |   |   |
|                                                                          |   |                               |      |                               |   |   |   |
| Current                  Assets minus Current Liabilities                     |   |                               |      |                               |   |   |   |
|                                                                          |   |                               |      |                               |   |   |   |
| Current                  assets                                               |   | $                                  | 7,531,272 |                               | $      | 950,468 |   |
| Current                  liabilities                                          |   |                               | 4,171,431 |                               |   | 713,576 |   |
|                                                                          |   |                               |      |                               |   |   |   |
| ***Working                  Capital***                                        |   |                               | 3,359,841 |                               |   | 236,892 |   |

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