**CERTIFICATIONS**

|  | 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 small business issuer,                    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 small business issuer’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 small business issuer’s internal control                  over financial reporting that occurred during the small business                  issuer’s                  most recent fiscal quarter (the small business issuer’s fourth fiscal                  quarter in the case of an annual report) that has materially affected,                  or                  is reasonably likely to materially affect, the small business issuer’s                  internal control over financial reporting;                  and |
|--|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | 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 small business issuer’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 small business issuer’s                  internal control over financial                  reporting. |
|--|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                                             |                                   |                                 |
|------------------------------------------------------------------|----------------------------------------|--------------------------------------|
| Date:                April 2, 2007      | By:                          | /s/                Lawrence R. Crews |
|                                                             | Lawrence              R. Crews         |
|                                                             | Chief                Financial Officer |

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