----

----

**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION **

**WASHINGTON,      D.C. 20549 **

**FORM      10-Q **

| x | Quarterly                Report Pursuant to Section 13 or 15(d) of the Securities Exchange                Act of                1934 For                the quarterly period ended September 30,                2006. |
|---|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| o | Transition                Report Pursuant to Section 13 or 15(d) of the Securities Exchange                Act of                1934 For                the transition period from ________ to                ________. |
|---|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**Commission      File Number: 001-32685**

**Star      Maritime**
**      Acquisition Corporation**

| **Delaware**                                                                                |   | **20-2873585**                                                    |
|---------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------|
| (State                or Other Jurisdiction ofIncorporation                or Organization) |   | (I.R.S.                EmployerIdentification                No.) |

**c/o      Schwartz & Weiss, P.C.**

**457      Madison Avenue**

**New      York, New York 10022**

**212-752-3100**

| Large Accelerated Filer o | Accelerated Filer o | Non-Accelerated Filer x |
|--------------------------------|--------------------------|-------------------------|

----

----

----

**Star      Maritime Acquisition Corporation Index to Form 10-Q**

| Part                I.  |   | Financial                Information                                                                                              |   | 3      |
|-------------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------|--------|--------|
|                    |   |                                                                                                                              |   |   |
|                    |   | Item                1. Financial Statements                                                                                       |   | 3      |
|                    |   |                                                                                                                              |   |   |
|                    |   | Condensed                Balance Sheet as of September 30, 2006 and December 31,                2005                              |   | 3      |
|                    |   |                                                                                                                              |   |   |
|                    |   | Condensed                Statements of Income                                                                                     |   | 4      |
|                    |   |                                                                                                                              |   |   |
|                    |   | Condensed                Statements of Stockholders’ Equity                                                                 |   | 5      |
|                    |   |                                                                                                                              |   |   |
|                    |   | Condensed                Statements of Cash Flows                                                                                 |   | 6      |
|                    |   |                                                                                                                              |   |        |
|                    |   | Notes                to Financial Statements                                                                                      |   | 7      |
|                    |   |                                                                                                                              |   |   |
|                    |   | Item                2. Management’s Discussion and Analysis of Financial Condition and Results                of Operations |   | 10     |
|                    |   |                                                                                                                              |   |   |
|                    |   | Item                3. Quantitative and Qualitative Disclosures About Market Risk                                                 |   | 12     |
|                    |   |                                                                                                                              |   |   |
|                    |   | Item                4. Controls and Procedures                                                                                    |   | 12     |
|                    |   |                                                                                                                              |   |   |
| Part                II. |   | Other                Information                                                                                                  |   | 13     |
|                    |   |                                                                                                                              |   |   |
|                    |   | Item                1. Legal Proceedings                                                                                          |   | 13     |
|                    |   |                                                                                                                              |   |   |
|                    |   | Item                1A. Risk Factors                                                                                              |   | 13     |
|                    |   |                                                                                                                              |   |   |
|                    |   | Item                2. Unregistered Sales of Equity Securities and Use of                Proceeds                                 |   | 13     |
|                    |   |                                                                                                                              |   |   |
|                    |   | Item                3. Defaults Upon Senior Securities                                                                            |   | 14     |
|                    |   |                                                                                                                              |   |   |
|                    |   | Item                4. Submission of Matters to a Vote of Security Holders                                                        |   | 14     |
|                    |   |                                                                                                                              |   |   |
|                    |   | Item                5. Other Information                                                                                          |   | 14     |
|                    |   |                                                                                                                              |   |   |
|                    |   | Item                6. Exhibits                                                                                                   |   | 14     |
|                    |   |                                                                                                                              |
| SIGNATURES              |   | 15                                                                                                                                |

----

**PART      I - FINANCIAL INFORMATION**

**ITEM      1 - FINANCIAL STATEMENTS (UNAUDITED)**

**Star      Maritime**
**      Acquisition Corporation**

**Condensed      Balance Sheets**

|                                                                                                                                                   |   | **September                30, 2006****(unaudited)** |            | **December                31, 2005** |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------|-----------------|--------------------------------------|--------|
| **ASSETS**                                                                                                                                             |   |                                                 |            |                                 |   |
| **Current                Assets**                                                                                                                      |   |                                                 |            |                                 |   |   |   |
| Cash                                                                                                                                                   |   | $                                                    | 883,834         |                                 | $      | 593,281 |   |
| Investments                in trust account                                                                                                            |   |                                                 | 192,740,223     |                                 |   | 188,858,542 |   |
| Prepaid                expenses and other current assets                                                                                               |   |                                                 | 85,265          |                                 |   | 118,766 |   |
|                                                                                                                                                   |   |                                                 |            |                                 |   |   |   |
| **Total                Current Assets**                                                                                                                |   |                                                 | **193,709,322** |                                 |   | **189,570,589** |   |
|                                                                                                                                                   |   |                                                 |            |                                 |   |   |   |
| Property                and Equipment, net                                                                                                             |   |                                                 | 3,562           |                                 |   | - |   |
| Other                Assets-Deferred tax asset                                                                                                         |   |                                                 | -               |                                 |   | 9,000 |   |
|                                                                                                                                                   |   |                                                 |            |                                 |   |   |   |
| **TOTAL                ASSETS**                                                                                                                        |   | **$**                                                | **193,712,884** |                                 | **$**  | **189,579,589** |   |
|                                                                                                                                                   |   |                                                 |            |                                 |   |   |   |
| **LIABILITIES                & STOCKHOLDERS’ EQUITY**                                                                                        |   |                                                 |            |                                 |   |   |   |
| **Liabilities**                                                                                                                                        |   |                                                 |            |                                 |   |   |   |
| Accounts                payable & accrued expenses                                                                                                 |   | $                                                    | 240,485         |                                 | $      | 344,638 |   |
| Deferred                Interest on investments                                                                                                        |   |                                                 | 1,612,074       |                                 |   |   |   |
| Deferred                underwriting fees                                                                                                              |   |                                                 | 4,000,000       |                                 |   | 4,000,000 |   |
| Income                taxes payable                                                                                                                    |   |                                                 | 264,726         |                                 |   |   |   |
| **Total                Liabilities**                                                                                                                   |   |                                                 | **6,117,285**   |                                 |   | **4,344,638** |   |
| Common                Stock, $.0001 par value, 6,598,000 shares subject to possible redemption,                at redemption value of $9.80 per share  |   |                                                 | 64,660,400      |                                 |   | 64,660,400 |   |
|                                                                                                                                                   |   |                                                 |            |                                 |   |   |   |
| **Commitments                and Contingencies**                                                                                                       |   |                                                 |            |                                 |   |   |   |
|                                                                                                                                                   |   |                                                 |            |                                 |   |   |   |
| **Stockholders’                Equity**                                                                                                          |   |                                                 |            |                                 |   |   |   |
| Preferred                Stock, $.0001 par value; authorized, 1,000,000 shares; none issued                or                outstanding               |   |                                                 | -               |                                 |   |   |   |
| Common                Stock, $.0001 par value, authorized, 100,000,000 shares; 29,026,924                shares                issued and outstanding. |   |                                                 | 2,903           |                                 |   | 2,903 |   |
| (including                6,598,000 shares subject to possible redemption)                                                                             |   |                                                 |            |                                 |   |   |   |
| Additional                paid in capital                                                                                                              |   |                                                 | 120,461,317     |                                 |   | 120,461,317 |   |
| Earnings                accumulated in the development stage                                                                                           |   |                                                 | 2,470,979       |                                 |   | 110,331 |   |
| **Total                Stockholders’ Equity**                                                                                                    |   |                                                 | **122,935,199** |                                 |   | **120,574,551** |   |
|                                                                                                                                                   |   |                                                 |            |                                 |   |   |   |
| **TOTAL                LIABILITIES AND STOCKHOLDERS’ EQUITY**                                                                                    |   | **$**                                                | **193,712,884** |                                 | **$**  | **189,579,589** |   |

----

**Star      Maritime Acquisition Corporation**

**Condensed      Statements of Income**

|                                                                   |   | **For                the Three Months****Ending****September                30,****2006****(unaudited)** |       | **For                the Nine****Months****Ended****September                30,****2006****(unaudited)** |   | **May                13, 2005****(date                of inception)****to****September                30,****2005****(unaudited)** |   | **May                13, 2005****(date                of inception)****to****September                30,****2006****(unaudited)** |      |
|------------------------------------------------------------------------|--------|----------------------------------------------------------------------------------------------------------|------------|-----------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------|-----------|
|                                                                   |   |                                                                                                     |       |                                                                                                      |   |                                                                                                                               |   |                                                                                                                               |      |   |   |   |   |
| Operating                expenses                                      |   |                                                                                                     |       |                                                                                                      |   |                                                                                                                               |   |                                                                                                                               |      |   |   |   |   |
| Professional                fees                                       |   | $                                                                                                        | (203,908   | )                                                                                                         | $      | (331,954                                                                                                                           | )      | $                                                                                                                                  | -         |   | $ | (351,554 | ) |
| Insurance                                                              |   |                                                                                                     | (26,250    | )                                                                                                         |   | (89,500                                                                                                                            | )      |                                                                                                                               | -         |   |   | (93,734 | ) |
| Due                diligence costs                                     |   |                                                                                                     | (8,141     | )                                                                                                         |   | (65,434                                                                                                                            | )      |                                                                                                                               | -         |   |   | (65,434 | ) |
| Other                                                                  |   |                                                                                                     | (36,230    | )                                                                                                         |   | (170,869                                                                                                                           | )      |                                                                                                                               | (6,847    | ) |   | (197,246 | ) |
| Total                operating expenses                                |   |                                                                                                     | (274,529   | )                                                                                                         |   | (657,757                                                                                                                           | )      |                                                                                                                               | (6,847    | ) |   | (707,968 | ) |
|                                                                   |   |                                                                                                     |       |                                                                                                      |   |                                                                                                                               |   |                                                                                                                               |      |   |   |   |   |
| Interest                income                                         |   |                                                                                                     | 1,117,933  |                                                                                                      |   | 3,275,131                                                                                                                          |   |                                                                                                                               | -         |   |   | 3,458,673 |   |
| Income/(loss)                before provision for income tax           |   |                                                                                                     | 843,404    |                                                                                                      |   | 2,617,374                                                                                                                          |   |                                                                                                                               | (6,847    | ) |   | 2,750,705 |   |
| Provision                for income taxes                              |   |                                                                                                     | 13,400     |                                                                                                      |   | 256,726                                                                                                                            |   |                                                                                                                               | -         |   |   | 279,726 |   |
| Net                income/(loss)                                       |   | $                                                                                                        | 830,004    |                                                                                                      | $      | 2,360,648                                                                                                                          |   | $                                                                                                                                  | (6,847    | ) | $ | 2,470,979 |   |
| Earnings                per share (basic and diluted)                  |   | $                                                                                                        | 0.03       |                                                                                                      | $      | 0.08                                                                                                                               |   | $                                                                                                                                  | (0.00     | ) | $ | 0.12 |   |
| Weighted                average shares outstanding - basic and diluted |   |                                                                                                     | 29,026,924 |                                                                                                      |   | 29,026,924                                                                                                                         |   |                                                                                                                               | 9,026,924 |   |   | 20,248,300 |   |

See      accompanying notes to unaudited condensed financial      statements.

----

**Star      Maritime**
**      Acquisition Corporation**

**Condensed      Statements of Stockholders’ Equity**

|                                                                         |   | **Common                  Stock** |       | **Additional                  paid-in** |   | **Earnings                  accumulated in the development** |   | **Total                  stockholders'** |        |
|------------------------------------------------------------------------------|--------|-----------------------------------|------------|-----------------------------------------|--------|--------------------------------------------------------------|--------|------------------------------------------|-------------|
|                                                                         |   | **Shares**                        |       | **Amount**                              |   | **capital**                                                  |   | ** stage**                          |        | **equity** |   |
| May                  13, 2005 (inception) to September 30, 2006              |   |                              |       |                                    |   |                                                         |   |                                     |        |   |   |
|                                                                         |   |                              |       |                                    |   |                                                         |   |                                     |        |   |   |
| Stock                  Issuance on May 17, 2005 at $.003 per share           |   |                              | 9,026,924  |                                    | $      | 903                                                          |   | $                                        | 24,097      |   | $ | - |   | $ | 25,000 |   |
|                                                                         |   |                              |       |                                    |   |                                                         |   |                                     |        |   |   |   |   |   |   |   |
| Private                  placement issued December 15, 2005 at $10 per share |   |                              | 1,132,500  |                                    |   | 113                                                          |   |                                     | 11,324,887  |   |   |   |   |   | 11,325,000 |   |
|                                                                         |   |                              |       |                                    |   |                                                         |   |                                     |        |   |   |   |   |   |   |   |
| Common                  shares issued December 21, 2005 at $10 per share     |   |                              | 18,867,500 |                                    |   | 1,887                                                        |   |                                     | 188,673,113 |   |   |   |   |   | 188,675,000 |   |
|                                                                         |   |                              |       |                                    |   |                                                         |   |                                     |        |   |   |   |   |   |   |   |
| Expenses                  of offerings                                       |   |                              |       |                                    |   |                                                         |   |                                     | (14,900,380 | ) |   |   |   |   | (14,900,380 | ) |
|                                                                         |   |                              |       |                                    |   |                                                         |   |                                     |        |   |   |   |   |   |   |   |
| Proceeds                  subject to possible conversion of 6,598,000 shares |   |                              |       |                                    |   |                                                         |   |                                     | (64,660,400 | ) |   |   |   |   | (64,660,400 | ) |
|                                                                         |   |                              |       |                                    |   |                                                         |   |                                     |        |   |   |   |   |   |   |   |
| Net                  Income for the period                                   |   |                              | -          |                                    |   | -                                                            |   |                                     | -           |   |   | 110,331 |   |   | 110,331 |   |
|                                                                         |   |                              |       |                                    |   |                                                         |   |                                     |        |   |   |   |   |   |   |   |
| Balance,                  December 31, 2005                                  |   |                              | 29,026,924 |                                    | $      | 2,903                                                        |   | $                                        | 120,461,317 |   | $ | 110,331 |   | $ | 120,574,551 |   |
| Unaudited:                                                                   |   |                              |       |                                    |   |                                                         |   |                                     |        |   |   |   |   |   |   |   |
| Net                  Income for the nine months ended September 30, 2006     |   |                              | -          |                                    |   | -                                                            |   |                                     | -           |   |   | 2,360,648 |   |   | 2,360,648 |   |
|                                                                         |   |                              |       |                                    |   |                                                         |   |                                     |        |   |   |   |   |   |   |   |
| Balance,                  September 30, 2006                                 |   |                              | 29,026,924 |                                    | $      | 2,903                                                        |   | $                                        | 120,461,317 |   | $ | 2,470,979 |   | $ | 122,935,199 |   |

----

**Star      Maritime**
**      Acquisition Corporation**

**Condensed      Statements of Cash Flows**

|                                                                                                            |   | **Nine                months ended September 30, 2006****(unaudited)** |        | **May                13, 2005 (date of inception) to September 30, 2005****(unaudited)** |   | **May                13, 2005 (date of inception) to September 30, 2006****(unaudited)** |   |
|-----------------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------|-------------|------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------------------------------|--------|
| **Cash                flows from operating activities:**                                                        |   |                                                                   |        |                                                                                     |   |                                                                                     |   |
| **Net                Income/(loss)**                                                                            |   | $                                                                      | 2,360,648   |                                                                                     | $      | (6,847                                                                                   | )      | $ | 2,470,979 |   |
| **Adjustments                to reconcile net income to net cash used in operating                activities:** |   |                                                                   |        |                                                                                     |   |                                                                                     |   |   |   |   |
| Depreciation                and Amortization                                                                    |   |                                                                   | 102         |                                                                                     |   |                                                                                     |   |   | 102 |   |
| Changes                in operating assets and liabilities:                                                     |   |                                                                   |        |                                                                                     |   |                                                                                     |   |   |   |   |
| Increase                in value of trust account                                                               |   |                                                                   | (3,881,681  | )                                                                                        |   | -                                                                                        |   |   | (4,065,223 | ) |
| Decrease/(increase)                in prepaid expenses and other current assets                                 |   |                                                                   | 33,501      |                                                                                     |   | (417,327                                                                                 | )      |   | (85,265 | ) |
| Decrease                in deferred tax asset                                                                   |   |                                                                   | 9,000       |                                                                                     |   | -                                                                                        |   |   | - |   |
| Increase/(decrease)                in accounts payable and accrued expenses                                     |   |                                                                   | (104,153    | )                                                                                        |   | 34,945                                                                                   |   |   | 69,899 |   |
| Increase                in deferred interest                                                                    |   |                                                                   | 1,612,074   |                                                                                     |   | -                                                                                        |   |   | 1,612,074 |   |
| Increase                in taxes payable                                                                        |   |                                                                   | 264,726     |                                                                                     |   | -                                                                                        |   |   | 264,726 |   |
| **Net                cash provided by/(used in) operating activities**                                          |   |                                                                   | 294,217     |                                                                                     |   | (389,229                                                                                 | )      |   | 267,292 |   |
|                                                                                                            |   |                                                                   |        |                                                                                     |   |                                                                                     |   |   |   |   |
| **Cash                flows from investing activities:**                                                        |   |                                                                   |        |                                                                                     |   |                                                                                     |   |   |   |   |
| Payment                to trust account                                                                         |   |                                                                   | -           |                                                                                     |   | -                                                                                        |   |   | (188,675,000 | ) |
| Capital                expenditures                                                                             |   |                                                                   | (3,663      | )                                                                                        |   | -                                                                                        |   |   | (3,663 | ) |
| **Net                cash used in investing activities**                                                        |   |                                                                   | (3,663      | )                                                                                        |   | -                                                                                        |   |   | (188,678,663 | ) |
| **Cash                flows from financing activities:**                                                        |   |                                                                   |        |                                                                                     |   |                                                                                     |   |   |   |   |
| Gross                proceeds from public offering                                                              |   |                                                                   |        |                                                                                     |   |                                                                                     |   |   | 188,675,000 |   |
| Gross                proceeds from private offering                                                             |   |                                                                   |        |                                                                                     |   |                                                                                     |   |   | 11,325,000 |   |
| Proceeds                of note payable to stockholder                                                          |   |                                                                   | -           |                                                                                     |   | 390,000                                                                                  |   |   | 590,000 |   |
| Repayment                of note payable to stockholder                                                         |   |                                                                   | -           |                                                                                     |   | -                                                                                        |   |   | (590,000 | ) |
| Proceeds                from sale of shares of common stock                                                     |   |                                                                   | -           |                                                                                     |   | 25,000                                                                                   |   |   | 25,000 |   |
| Payment                of offering costs                                                                        |   |                                                                   | -           |                                                                                     |   | -                                                                                        |   |   | (10,729,795 | ) |
| **Net                cash provided by financing activities**                                                    |   |                                                                   | -           |                                                                                     |   | 415,000                                                                                  |   |   | 189,295,205 |   |
|                                                                                                            |   |                                                                   |        |                                                                                     |   |                                                                                     |   |   |   |   |
| **Net                cash increase for period**                                                                 |   |                                                                   | 290,553     |                                                                                     |   | 25,771                                                                                   |   |   | 883,834 |   |
|                                                                                                            |   |                                                                   |        |                                                                                     |   |                                                                                     |   |   |   |   |
| **Cash,                beginning of period**                                                                    |   |                                                                   | 593,281     |                                                                                     |   | -                                                                                        |   |   | - |   |
| **Cash                at end of period**                                                                        |   | **$**                                                                  | **883,834** |                                                                                     | **$**  | **25,771**                                                                               |   | **$** | **883,834** |   |
| **Supplemental                cash disclosure**                                                                 |   |                                                                   |        |                                                                                     |   |                                                                                     |   |   |   |   |
| Interest                paid                                                                                    |   | $                                                                      | -           |                                                                                     | $      | -                                                                                        |   | $ | 9,163 |   |
| **Supplemental                schedule of non-cash financial activities**                                       |   |                                                                   |        |                                                                                     |   |                                                                                     |   |   |   |   |
| Accrual                of deferred underwriting fees                                                            |   | $                                                                      | -           |                                                                                     | $      | -                                                                                        |   | $ | 4,000,000 |   |
| Accrual                of offering costs                                                                        |   | $                                                                      | -           |                                                                                     | $      | -                                                                                        |   | $ | 170,585 |   |

----

**Star        Maritime Acquisition Corporation**

**Notes        to Unaudited Financial Statements — (Continued)**

**NOTE      A — ORGANIZATION AND PROPOSED BUSINESS OPERATIONS **

*Nature      of Operations*

----

**Star        Maritime Acquisition Corporation**

**Notes        to Unaudited Financial Statements — (Continued)**

**Note      B - Recent Accounting Pro**
**nouncements**

----

**Star        Maritime Acquisition Corporation**

**Notes        to Unaudited Financial Statements — (Continued)**

**NOTE      C—COMMITMENTS **

**NOTE      D—COMMON STOCK RESERVED FOR ISSUANCE **

**Note      E - Preferred Stock**

----

**ITEM      2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF      OPERATIONS**

**Forward      Looking Statements **

**Overview**

**Critical      Accounting Policies**

**Results      of Operations for the Period **

**July      1, 2006 to September 30, 2006 **

----

**Results      of Operations for the Period January 1, 2006 to September 30, 2006**

**Liquidity      and Capital Resources.**

----

**Off-Balance      Sheet Arrangements **

**Contractual      Obligations.**

**ITEM      3.**
**      QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK**

**ITEM      4. **
**CONTROLS      AND PROCEDURES**

----

**PART      II - OTHER INFORMATION**

**ITEM      1. **
**LEGAL      PROCEEDINGS**

**ITEM      1A. RISK FACTORS**

**ITEM      2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF      PROCEEDS**

----

**ITEM      3. **
**DEFAULTS      UPON SENIOR SECURITIES**

**ITEM      4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS**

**ITEM      5. OTHER INFORMATION**

**ITEM      6. EXHIBITS**

| Exhibit                No. |   | Description                                                                                                                                                                                                                                                                                                                       |
|----------------------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 31.1                       |   | Certification                of the Chief Executive Officer (Principal Executive Officer) pursuant                to                Rule 13a-14(a) of the Securities Exchange Act, as                amended                                                                                                                      |
| 31.2                       |   | Certification                of the Chief Financial Officer and (Principal Financial Officer)                pursuant                to Rule 13a-14(a) of the Securities Exchange Act, as                amended                                                                                                                  |
| 32.1                       |   | Certification                of the Chief Executive Officer (Principal Executive Officer) and                Chief                Financial Officer (Principal Financial Officer) pursuant to 18 U.S.C.                1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act                of 2002                . |

----

**SIGNATURES**

|                             |                                                                                                                                                      |                                               |
|----------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------|
|                             | STAR                MARITIME ACQUISITION CORPORATION                                                                                                      |
|                        |                                                                                                                                                 |                                          |
| November                13, 2006 | By:                                                                                                                                             | /s/              Prokopios (Akis) Tsirigakis  |
|                             | Prokopios                (Akis) Tsirigakis Chairman,                  Chief Executive Officer and President(Principal Executive                  Officer) |

|   |                                                                                                                       |                                      |
|--------|----------------------------------------------------------------------------------------------------------------------------|-------------------------------------------|
|   | By:                                                                                                              | /s/              George Syllantavos  |
|   | George                  SyllantavosChief                  Financial Officer (Principal Financial                  Officer) |

----