| x      | Quarterly report pursuant to Section 13 or      15(d) of the Securities Exchange Act of 1934  |
|--------|-----------------------------------------------------------------------------------------------|
|   |                                                                                          |
|   | For the quarterly period ended June 30, 2008                                                  |
|   |                                                                                          |
| o      | Transition report pursuant to Section 13 or      15(d) of the Securities Exchange Act of 1934 |
|   |                                                                                          |
|   | For the transition period from ______________to      ______________.                          |
|   |                                                                                          |
|   |                                                                                          |

| **Nevada**                                                              |   |   |   | **20-8428738**                       |
|-------------------------------------------------------------------------|--------|--------|--------|--------------------------------------|
| (State or other jurisdiction of          incorporation or organization) |   |   |   | (I.R.S. Employer Identification No.) |
|                                                                         |   |        |   |                                      |

| ****   | Large accelerated filer o                                                  |                            | Accelerated filer o**** |   |
|--------|----------------------------------------------------------------------------|---------------------------------|-------------------------|--------|
|   |                                                                       |                            | ****                    |   |
| ****   | Non-accelerated filer o      (Do not check if a smaller reporting company) | Smaller reporting company x**** |                    |

|                                     Class                                     | Outstanding at July 31, 2008 |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                  |                         |
| Common Stock, par value $0.001 per          share                                                                                                                                                                                                                                                                                                                                                                                                     | 80,181,310                   |

----

|   |   | Page |
|--------|--------|------|

|                            | ITEM 1-- FINANCIAL STATEMENTS                                                                       |   1 |
|---------------------------------|-----------------------------------------------------------------------------------------------------|---------------|
|                            |                                                                                                |          |
|                            | ITEM 2-- MANAGEMENT'S DISCUSSION      AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS |   7 |
|                            |                                                                                                |          |
|                            | ITEM 3-- QUANTITATIVE AND QUALITATIVE      DISCLOSURES ABOUT MARKET RISK                            | 14            |
|                            |                                                                                                |          |
|                            | ITEM 4T-- CONTROLS AND PROCEDURES                                                                   | 14            |
|                            |                                                                                                |          |
|                            |                                                                                                |          |
| **PART II - OTHER INFORMATION** |                                                                                                |
|                            |                                                                                                |          |
|                            | ITEM 1-- LEGAL PROCEEDINGS                                                                          | 15            |
|                            |                                                                                                |          |
|                            | ITEM 1A-- RISK FACTORS                                                                              | 15            |
|                            |                                                                                                |          |
|                            | ITEM 2-- UNREGISTERED SALES      OF EQUITY SECURITIES AND USE OF PROCEEDS                           | 15            |
|                            |                                                                                                |          |
|                            | ITEM 3-- DEFAULTS UPON SENIOR      SECURITIES                                                       | 15            |
|                            |                                                                                                |          |
|                            | ITEM 4-- SUBMISSION OF MATTERS      TO A VOTE OF SECURITY HOLDERS                                   | 15            |
|                            |                                                                                                |          |
|                            | ITEM 5-- OTHER INFORMATION                                                                          | 15            |
|                            |                                                                                                |          |
|                            | ITEM 6-- EXHIBITS                                                                                   | 15            |
|                            |                                                                                                |          |
|                            | SIGNATURES                                                                                          | 16            |

----

|                                                                                                                                                                                                                                                                                                          | **June        30, 2008        (unaudited)** |            | **March        31, 2008** |   |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------|------------|---------------------------|--------|
| **ASSETS**                                                                                                                                                                                                                                                                                                    |                                        |            |                      |   |  |   |
| Current      Assets:                                                                                                                                                                                                                                                                                          |                                        |       |                      |   |   |   |
|          Cash                                                                                                                                                                                                                                                    | $                                           | 346,276    |                      | $      | 592,665 |   |
|          Accounts      Receivable:                                                                                                                                                                                                                               |                                        |       |                      |   |   |   |
|                   Oil      & Gas - Related Party                                                                                                                                                                    |                                        | 1,877,381  |                      |   | 868,406 |   |
|                   Other      - Related Party                                                                                                                                                                        |                                        | 237,156    |                      |   | - |   |
|                   Other                                                                                                                                                                                             |                                        | 40,339     |                      |   | - |   |
|          Inventory                                                                                                                                                                                                                                               |                                        | 17,958     |                      |   | 4,748 |   |
|          Hedging      Account                                                                                                                                                                                                                                    |                                        | 6,410      |                      |   | 13,062 |   |
|          Total      Current Assets                                                                                                                                                                                                                               |                                        | 2,525,520  |                      |   | 1,478,881 |   |
|                                                                                                                                                                                                                                                                                                          |                                        |            |                      |   |  |   |
| Note      Receivable                                                                                                                                                                                                                                                                                          |                                        | 1,341,062  |                      |   | 1,355,228 |   |
|                                                                                                                                                                                                                                                                                                          |                                        |            |                      |   |  |   |
| Oil      and Gas Properties - successful efforts method                                                                                                                                                                                                                                                       |                                        | 22,321,806 |                      |   | 17,832,931 |   |
|          Less      Accumulated Depletion and Depreciation                                                                                                                                                                                                        |                                        | (4,495,689 | )                         |   | (4,139,337 | ) |
|                   Oil      & Gas Properties (net)                                                                                                                                                                   |                                        | 17,826,117 |                      |   | 13,693,594 |   |
|                                                                                                                                                                                                                                                                                                          |                                        |            |                      |   |  |   |
| Other      Depreciable Assets:                                                                                                                                                                                                                                                                                |                                        | 1,819,174  |                      |   | 1,641,806 |   |
|          Less      Accumulated Depreciation                                                                                                                                                                                                                      |                                        | (165,738   | )                         |   | (121,113 | ) |
|                   Other      Depreciable Assets (net)                                                                                                                                                               |                                        | 1,653,436  |                      |   | 1,520,693 |   |
|                                                                                                                                                                                                                                                                                                          |                                        |            |                      |   |  |   |
| Other      Related Party Receivable                                                                                                                                                                                                                                                                           |                                        | 80,395     |                      |   | 80,395 |   |
| Leasehold      Held for Sale                                                                                                                                                                                                                                                                                  |                                        | 1,680,813  |                      |   | 1,680,813 |   |
| Equity      Method Investment                                                                                                                                                                                                                                                                                 |                                        | 142,395    |                      |   | 142,395 |   |
| Total Assets                                                                                                                                                                                                                                                                                                  | $                                           | 25,249,738 |                      | $      | 19,951,999 |   |
|                                                                                                                                                                                                                                                                                                          |                                        |       |                      |   |   |   |
| **LIABILITIES**                                                                                                                                                                                                                                                                                               |                                        |       |                      |   |   |   |
| Current      Liabilities:                                                                                                                                                                                                                                                                                     |                                        |       |                      |   |   |   |
|          Accounts      Payable                                                                                                                                                                                                                                   | $                                           | 139,699    |                      | $      | 103,479 |   |
|          Notes      Payable to Related Party                                                                                                                                                                                                                     |                                        | 500,000    |                      |   | 324,330 |   |
|          Payable      to Related Parties                                                                                                                                                                                                                         |                                        | 4,300,224  |                      |   | 1,547,136 |   |
|          Royalties      Payable                                                                                                                                                                                                                                  |                                        | 69,879     |                      |   | 57,485 |   |
|          Accrued      Expenses                                                                                                                                                                                                                                   |                                        | 1,218,836  |                      |   | 857,887 |   |
|          Accrued      Expenses - Related Party                                                                                                                                                                                                                   |                                        | 161,173    |                      |   | 171,788 |   |
|          Short      Term Notes Payable                                                                                                                                                                                                                           |                                        | 525,000    |                      |   | - |   |
|          Current      Portion of Long-Term Debt                                                                                                                                                                                                                  |                                        | 14,960     |                      |   | 14,960 |   |
|                   Total      Current Liabilities                                                                                                                                                                    |                                        | 6,929,771  |                      |   | 3,077,065 |   |
|                                                                                                                                                                                                                                                                                                          |                                        |       |                      |   |  |   |
|          Notes      Payable                                                                                                                                                                                                                                      |                                        | 1,472,999  |                      |   | 1,647,769 |   |
|          Notes      Payable - Related Parties                                                                                                                                                                                                                    |                                        | 3,769,674  |                      |   | 3,194,594 |   |
|          Other      Related Party Payables                                                                                                                                                                                                                       |                                        | 240,090    |                      |   | 490,840 |   |
|          Less      Current Portion of Notes Payable                                                                                                                                                                                                              |                                        | (14,960    | )                         |   | (14,960 | ) |
|                   Total      Long-Term Debt                                                                                                                                                                         |                                        | 5,467,803  |                      |   | 5,318,243 |   |
|                                                                                                                                                                                                                                                                                                     |                                        |       |                      |   |   |   |
|          Deferred      Tax Liability                                                                                                                                                                                                                             |                                        | 2,584,761  |                      |   | 2,163,183 |   |
|                   Total      Liabilities                                                                                                                                                                            |                                        | 14,982,335 |                      |   | 10,558,491 |   |
|                                                                                                                                                                                                                                                                                                          |                                        |       |                      |   |   |   |
|          Commitments      & Contingencies:                                                                                                                                                                                                                       |                                        |       |                      |   |   |   |
|                   Contingent      Stock Based Compensation                                                                                                                                                          |                                        | 268,856    |                      |   | 214,976 |   |
|                                                                                                                                                                                                                                                                                                          |                                        |       |                      |   |   |   |
| **Stockholders'      Equity**                                                                                                                                                                                                                                                                                 |                                        |       |                      |   |   |   |
|          Common      Stock, $.001 par,200,000,000 shares authorized and                         80,181,310      shares outstanding on June 30, 2008 and March 31, 2008 |                                        | 80,181     |                      |   | 80,181 |   |
|          Additional      Paid-In-Capital                                                                                                                                                                                                                         |                                        | 9,590,313  |                      |   | 9,553,346 |   |
|          Retained      Deficit                                                                                                                                                                                                                                   |                                        | 328,053    |                      |   | (454,995 | ) |
|                   Total      Stockholders' Equity                                                                                                                                                                   |                                        | 9,998,547  |                      |   | 9,178,532 |   |
|                   Total      Liabilities & Stockholders' Equity                                                                                                                                                     | $                                           | 25,249,738 |                      | $      | 19,951,999 |   |
|                                                                                                                                                                                                                                                                                                          |                                        |       |                      |   |   |   |

----

|                                                                                                                                                                                                                                                     |   | **Three          Months Ended**           |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------|--------|
|                                                                                                                                                                                                                                                     |   | **June          30, 2008****(unaudited)** |   |   | **June          30, 2007          (unaudited)** |   |
| **Revenues**                                                                                                                                                                                                                                             |   |                                      |   |   |   |   |
|          Oil        & Gas Sales                                                                                                                                                                             | $      | 2,752,747                                 |   | $ | 813,924 |   |
|          Other        Income                                                                                                                                                                                |   | 99,416                                    |   |   | 65 |   |
|                                                                                                                                                           |   | 2,852,163                                 |   |   | 813,989 |   |
|                                                                                                                                                                                                                                                     |   |                                           |   |   |  |   |
| **Costs        and Expenses**                                                                                                                                                                                                                            |   |                                           |   |   |  |   |
|          Oil        & Gas Lease Operating Expenses                                                                                                                                                          |   | 596,033                                   |   |   | 333,521 |   |
|          Workover        Expenses                                                                                                                                                                           |   | 72,425                                    |   |   | - |   |
|          Severance        & Ad Valorem Taxes                                                                                                                                                                |   | 154,620                                   |   |   | 48,936 |   |
|          Delay        Rentals                                                                                                                                                                               |   | -                                         |   |   | 43,615 |   |
|          Depletion        & Depreciation                                                                                                                                                                    |   | 400,976                                   |   |   | 286,131 |   |
|          General        & Administrative:                                                                                                                                                                   |   |                                      |   |   |   |   |
|                   Salaries        & Benefits                                                                                                                   |   | 196,376                                   |   |   | 233,479 |   |
|                   Legal        & Professional                                                                                                                  |   | 149,334                                   |   |   | 157,849 |   |
|                   Other        General & Administrative                                                                                                        |   | 132,326                                   |   |   | 59,415 |   |
|          Interest,        net of capitalized interest of $161,576 and                  $141,012        for the periods ended 6/30/08 and 6/30/07, respectively |   | -                                         |   |   | - |   |
|                                                                                                                                                           |   | 1,702,090                                 |   |   | 1,162,946 |   |
|                                                                                                                                                                                                                                                     |   |                                           |   |   |  |   |
| Interest        Income                                                                                                                                                                                                                                   |   | 61,205                                    |   |   | 23,332 |   |
| Hedging        Loss                                                                                                                                                                                                                                      |   | (6,653                                    | )      |   | - |   |
|                                                                                                                                                                                                                                                     |   |                                      |   |   |   |   |
| Income        (Loss) from continuing operations before income                         taxes        and discontinued operations                                           |   | 1,204,625                                 |   |   | (325,625 | ) |
|                                                                                                                                                                                                                                                     |   |                                      |   |   |   |   |
| Income        Tax Provision                                                                                                                                                                                 |   | (421,618                                  | )      |   | 113,969 |   |
| Income        (Loss) from Continuing Operations                                                                                                                                                                                                          |   | 783,007                                   |   |   | (211,656 | ) |
| Income        from discontinued operations, net of income taxes:                                                                                                                                                                                         |   |                                           |   |   |  |   |
|          Pipeline        Income                                                                                                                                                                             |   | -                                         |   |   | 22,930 |   |
|          Gain        on Sale of Pipeline                                                                                                                                                                    |   | -                                         |   |   | 1,458,827 |   |
|          Income        from discontinued operations                                                                                                                                                         |   | -                                         |   |   | 1,481,757 |   |
| Net        Income (Loss)                                                                                                                                                                                                                                 | $      | 783,007                                   |   | $ | 1,270,101 |   |
|                                                                                                                                                                                                                                                     |   |                                      |   |   |   |   |
|                                                                                                                                                                                                                                                     |   |                                      |   |   |   |   |
| **Basic        & Diluted Loss per Common Share**                                                                                                                                                                                                         |   |                                      |   |   |   |   |
|          Continuing        Operations                                                                                                                                                                       | $      | 0.01                                      |   |   | (0.00 | ) |
|          Discontinued        Operations                                                                                                                                                                     | $      | -                                         |   | $ | 0.02 |   |
|                                                                                                                                                                                                                                                          | $      | 0.01                                      |   | $ | 0.02 |   |
|                                                                                                                                                                                                                                                     |   |                                      |   |   |   |   |
| **Weighted        Average Common Shares Outstanding******                                                                                                                                                                                                |   | 80,181,310                                |   |   | 76,524,026 |   |
|                                                                                                                                                                                                                                                     |   |                                      |   |   |   |   |

----

|                                                                                                                                                                                                                                                     |   | **Three        Months Ended**               |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------|--------|
| ****                                                                                                                                                                                                                                                     |   | **June        30, 2008        (unaudited)** |   |   | **June        30, 2007        (unaudited)** |   |
| **Operating      Activities:**                                                                                                                                                                                                                           |   |                                        |   |   |   |   |
|                Net Income                                                                                                                                                                                   | $      | 783,007                                     |   | $ | 1,270,101 |   |
|                   Adjustments      to reconcile net income to cash from operating activities:                                                                  |   |                                             |   |   |  |   |
|                   Income      Tax Expense                                                                                                                      |   | 421,619                                     |   |   | 683,900 |   |
|                   Depletion,      Depreciation, & Amortization                                                                                                 |   | 400,977                                     |   |   | 286,131 |   |
|                   Expired      Leases                                                                                                                          |   | -                                           |   |   | - |   |
|                   Stock      based compensation                                                                                                                |   | 53,880                                      |   |   | 144,070 |   |
|                   Joint      Venture Partner Expense                                                                                                           |   | -                                           |   |   | 3,072,448 |   |
|                   Gain      on Sale of Pipeline                                                                                                                |   | -                                           |   |   | (5,272,701 | ) |
|          Changes      in Operating Assets and Liabilities                                                                                                                                                   |   |                                        |   |   |   |   |
|                   Changes      in Accrued Liabilities                                                                                                          |   | 47,000                                      |   |   | 37,027 |   |
|                   Change      in Inventory                                                                                                                     |   | (13,210                                     | )      |   | - |   |
|                   Change      in Related Party Receivables/Payables                                                                                            |   | (237,156                                    | )      |   | 25,902 |   |
|                   Changes      in Other Receivables                                                                                                            |   | (40,339                                     | )      |   | 63,389 |   |
|                   Changes      in Hedging Account                                                                                                              |   | 6,652                                       |   |   | - |   |
|                   Changes      in Royalties Payable                                                                                                            |   | 12,394                                      |   |   | - |   |
|                   Change      in Revenue Receivables                                                                                                           |   | (1,008,975                                  | )      |   | (9,387 | ) |
|                   Changes      in Accounts Payable                                                                                                             |   | 36,220                                      |   |   | (193,131 | ) |
|          Net      Cash provided from operating activities                                                                                                                                                   |   | 462,069                                     |   |   | 107,749 |   |
|          Net      Cash provided from discontinued operations                                                                                                                                                |   | -                                           |   |   | 7,164,405 |   |
|          Net      Cash provided by operating activities and                               discontinued operations |   | 462,069                                     |   |   | 7,272,154 |   |
|                                                                                                                                                                                                                                                     |   |                                             |   |   |  |   |
| **Investing      Activities:**                                                                                                                                                                                                                           |   |                                             |   |   |  |   |
|          Oil      & Gas Drilling, Completing and Leasehold Acquisition Costs                                                                                                                                |   | (4,451,908                                  | )      |   | (960,681 | ) |
|          Change      in Capitalized Note Accretion                                                                                                                                                          |   | -                                           |   |   | 35,000 |   |
|          Change      in Related Party Payable Related to Drilling                                                                                                                                           |   | 2,753,088                                   |   |   | (3,826,575 | ) |
|          Investment      in Other Depreciable Assets                                                                                                                                                        |   | (177,368                                    | )      |   | (918,679 | ) |
|          Note      Receivable Collections                                                                                                                                                                   |   | 14,166                                      |   |   | 81,451 |   |
|          Net      Cash used in investing activities                                                                                                                                                         |   | (1,862,022                                  | )      |   | (5,589,484 | ) |
|                                                                                                                                                                                                                                                     |   |                                             |   |   |  |   |
| **Financing      Activities**                                                                                                                                                                                                                            |   |                                             |   |   |  |   |
|          Notes      Payable (Payments) Advances                                                                                                                                                             |   | 653,564                                     |   |   | (1,950,000 | ) |
|          Related      Party Note Advances                                                                                                                                                                   |   | 500,000                                     |   |   | - |   |
|          Net      Cash Received from Common Stock Subscriptions                                                                                                                                             |   | -                                           |   |   | 6,885,353 |   |
|          Net      Cash provided (used) from financing activities.                                                                                                                                           |   | 1,153,564                                   |   |   | 4,935,353 |   |
| Net      Increase (Decrease) in cash                                                                                                                                                                                                                     |   | (246,389                                    | )      |   | 6,618,023 |   |
| Cash      - Beginning of the period                                                                                                                                                                                                                      |   | 592,665                                     |   |   | 212,254 |   |
| Cash      - End of the period                                                                                                                                                                                                                            | $      | 346,276                                     |   | $ | 6,830,277 |   |
|                                                                                                                                                                                                                                                     |   |                                        |   |   |   |   |

----

|                                                                                                                                            |   | **Three        Months Ended**               |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------|--------|
|                                                                                                                                            |   | **June        30, 2008        (unaudited)** |   |   | **June        30, 2007        (unaudited)** |   |
| **Supplemental      Disclosure of Cash Flow Information**                                                                                       |   |                                        |   |   |   |   |
|          Cash      paid during period for:                                                         |   |                                        |   |   |   |   |
|                   Interest                            | $      | 87,988                                      |   | $ | 59,993 |   |
|                                                                                                                                            |   |                                        |   |   |   |   |
|                   Income      Taxes                   | $      | -                                           |   | $ | - |   |
|                                                                                                                                            |   |                                        |   |   |   |   |
| **Non      Cash Investing and Financing Activities**                                                                                            |   |                                        |   |   |   |   |
|          Warrants      Issued                                                                      | $      | 36,967                                      |   | $ | - |   |
|                                                                                                                                            |   |                                        |   |   |   |   |
|          Transfer      of Accrued Interest from Notes                                              |   |                                        |   |   |   |   |
|                   Payable      to Accrued Liabilities | $      | 303,334                                     |   | $ | - |   |
|                                                                                                                                            |   |                                        |   |   |   |   |

----

|                                    | Year        Ending March 31, |    |
|------------------------------------|------------------------------|---------|
|                               |                         | 2009    |   |   | 2010 |   |
| Restricted      Stock Compensation | $                            | 194,783 |   | $ | - |   |
| Stock      Option Compensation     |                         | 21,264  |   |   | 9,208 |   |
|                               | $                            | 216,047 |   | $ | 9,208 |   |

----

|                      | Year        Ending March 31, |    |
|---------------------------|------------------------------|---------|
|                      |                         | 2009    |   |   | 2010 |   |   | 2011 |   |
| Stock Option Compensation | $                            | 275,885 |   | $ | 151,631 |   | $ | 58,967 |   |
|                      |                         |    |   |   |   |   |   |   |   |

----

----

----

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----

|                                         | Fiscal        Years Ending March 31, |    |   |   |      |   |   |
|----------------------------------------------|--------------------------------------|---------|--------|--------|-----------|--------|--------|
|                                         |                                 | 2009    |   |   | 2010      |   |   | 2011 |   |   | 2012 |   |   | Thereafter |   |   | Total |
| Office      Lease Payments                   | $                                    | 150,000 |   | $      | 160,000   |   | $      | - |   | $ | - |   | $ | - |   | $ | 310,000 |
| Construction      Loan                       |                                 | 14,960  |   |   | 16,320    |   |   | 16,320 |   |   | 16,320 |   |   | 126,699 |   |   | 190,619 |
| Notes      Payable - Related Parties         |                                 | -       |   |   | 3,518,924 |   |   | - |   |   | 250,750 |   |   | - |   |   | 3,769,674 |
| Short Term      Note Payable - Related Party |                                 | -       |   |   | 500,000   |   |   | - |   |   | - |   |   | - |   |   | 500,000 |
| Line      of Credit                          |                                 | 525,000 |   |   | -         |   |   | - |   |   | - |   |   | - |   |   | 525,000 |
| Leasehold      Notes Payable                 |                                 | -       |   |   | -         |   |   | - |   |   | - |   |   | 1,285,100 |   |   | 1,285,100 |
|                                         | $                                    | 539,960 |   | $      | 4,035,244 |   | $      | 16,320 |   | $ | 267,070 |   | $ | 1,411,799 |   | $ | 6,270,393 |

----

----

----

| EXHIBIT      NUMBER |   | DESCRIPTION                                                                                                                          |
|---------------------|--------|--------------------------------------------------------------------------------------------------------------------------------------|
|                |   |                                                                                                                                 |
| 31.1                |   | CEO      Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002                                                     |
| 31.2                |   | CFO      Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002                                                     |
| 32.1                |   | CEO      Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to      Section 906 of the Sarbanes-Oxley Act of 2002 |
| 32.2                |   | CFO      Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to      Section 906 of the Sarbanes-Oxley Act of 2002 |

----

|                 | **REOSTAR      ENERGY CORPORATION**                                                                                                                                                                                                                                                                                                                                                                                                           |
|----------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                 |                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| August      __, 2008 |                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|            | By                                                                         |
|                 | Scott D.      Allen, Chief Financial Officer       (Principal Financial Officer and duly authorized signatory)                                                                                                                                                                                                                                                                                                                                |
|                 |                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|                 |                                                                                                                                                                                                                                                                                                                                                                                                                                          |

----

| EXHIBIT      NUMBER |   | DESCRIPTION                                                                                                                          |
|---------------------|--------|--------------------------------------------------------------------------------------------------------------------------------------|
|                |   |                                                                                                                                 |
| 31.1                |   | CEO      Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002                                                     |
| 31.2                |   | CFO      Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002                                                     |
| 32.1                |   | CEO      Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to      Section 906 of the Sarbanes-Oxley Act of 2002 |
| 32.2                |   | CFO      Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to      Section 906 of the Sarbanes-Oxley Act of 2002 |

----