**Exhibit      31.2**

**Certification      of Principal Financial Officer**

**Pursuant      to Section 302 of the Sarbanes-Oxley Act of 2002**

**and      Securities and Exchange Commission Release 34-46427**

|   | a) | designed                such disclosure controls and procedures or caused such disclosure                controls                and procedures to be designed under our supervision, to ensure that                material information relating to the Registrant is made known to                us by                others within those entities, particularly during the period in which                this                quarterly report is being prepared; |
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|   | b) | Designed                such internal control over financial reporting, or caused such internal                control over financial reporting to be designed under our supervision,                to                provide reasonable assurance regarding the reliability of financial                reporting and the preparation of financial statements for external                purposes in accordance with generally accepted accounting                principles; |
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|    | c) | evaluated                the effectiveness of the small business issuer's disclosure controls                and                procedures and presented in this report our conclusions about the                effectiveness of the disclosure controls and procedures, as of the                end of                the period covered by this report based on such evaluation;                and |
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|   | d) | disclosed                in this report any change in Registrant’s internal control over financial                reporting that occurred during the Registrant’s most recent fiscal quarter                that has materially affected, or is reasonably likely to materially                affect, the Registrant’s internal control over financial reporting;                and |
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|   | a) | all                significant deficiencies and material weaknesses in the design or                operation of internal control over financial reporting which are                reasonably likely to adversely affect the Registrant's ability to                record,                process, summarize and report financial information;                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                control                over financial reporting. |
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| Date:                November 13, 2007 | /s/                Lawrence E. Koehler     |   |
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|                                   | Lawrence              E. Koehler           |   |
|                                   | Principal                Financial Officer |   |

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