**CERTIFICATION      PURSUANT TO RULE 13a-14 AND 15d-14 **

**UNDER      THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED**

|   | (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 period in which this annual report is being                prepared; |
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|   | (b) | evaluated                the effectiveness of the registrant's disclosure controls and procedures                as of a date within 90 days of the filing date of this annual report                (the                “Evaluation Date”); and |
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|   | (c) | presented                in this annual report our conclusions about the effectiveness of                the                disclosure controls and procedures based on our evaluation of the                Evaluation Date; |
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|   | (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 |
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|   | (b) | any                fraud, whether or not material, that involves management or other                employees who have a significant role in the registrant's internal                controls; and |
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| Dated:                December 30, 2005       | By:                /s/                Spencer EubankSpencer                EubankActing                Chief Financial Officer |
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