Exhibit 31.2

                                 CERTIFICATIONS


I,  Randall  W.  Muth, Vice-President and Chief Financial Officer, certify that:

     1.   I  have  reviewed  the  report  on  Form  10-Q  of September 30, 2003;

     2.   Based  on  my  knowledge,  this  quarterly report does not contain any
          untrue  statement  of a material fact or omit to state a material fact
          necessary  to  make the statements made, in light of the circumstances
          under  which such statements were made, not misleading with respect to
          the  period  covered  by  this  quarterly  report;

     3.   Based  on  my knowledge, the financial statements, and other financial
          information  included  in this quarterly report, fairly present in all
          material  respects  the financial condition, results of operations and
          cash  flows of the registrant as of, and for, the periods presented in
          this  quarterly  report;

     4.   The  registrant's  other certifying officers and I are responsible for
          establishing  and  maintaining  disclosure controls and procedures (as
          defined  in  Exchange  Act  Rules  13a-15(e)  and  15d-15(e))  for the
          registrant  and  we  have:

          a.   designed  such  disclosure controls and procedures to ensure that
               material  information  relating  to the registrant, including its
               consolidated  subsidiaries,  is made known to us by others within
               those  entities,  particularly  during  the periods in which this
               quarterly  report  is  being  prepared;

          b.   evaluated  the  effectiveness  of  the  registrant's  disclosure
               controls  and procedures as of a date within 90 days prior to the
               filing date of this quarterly report (the "Evaluation Date"); and

          c.   presented  in  this  quarterly  report  our conclusions about the
               effectiveness  of the disclosure controls and procedures based on
               our  evaluation  as  of  the  Evaluation  Date;

     5.   The registrant's other certifying officers and I have disclosed, based
          on  our  most  recent evaluation, to the registrant's auditors and the
          audit  committee  of  registrant's  board  of  directors  (or  persons
          performing  the  equivalent  function):

          a.   all  significant  deficiencies  in  the  design  or  operation of
               internal  controls  which could adversely affect the registrant's
               ability  to  record, process, summarize and report financial data
               and  have  identified  for the registrant's auditors any material
               weaknesses  in  internal  controls;  and

          b.   any  fraud,  whether or not material, that involved management or
               other  employees  who have a significant role in the registrant's
               internal  controls;  and

     6.   The  registrant's  other  certifying  officers and I have indicated in
          this quarterly report whether or not there were significant changes in
          internal  controls or in other factors that could significantly affect
          internal  controls   subsequent  to  the  date   of  our  most  recent
          evaluation,  including   any   corrective   actions   with  regard  to
          significant  deficiencies  and  material  weaknesses.

Date:     November  19,  2003

                                 By:/s/  Randall  W.  Muth
                                    --------------------------------------------
                                    RANDALL  W.  MUTH
                                    Vice-President  and Chief  Financial Officer