| Large      accelerated      filer           ̈      | Accelerated      filer                        ̈ |
|----------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Non-accelerated      filer             ̈ | Smaller      reporting company     x                                                                                                          |

----

| a)   | Balance      Sheets – September 30, 2008,  December 31, 2007 and      2006                                                                                                                                                                                         4 |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| b)   | Statement      of Operations – For three months ended September 30, 2008 and      2007 |
|----------------|----------------------------------------------------------------------------------------------|

| c)   | Statement      of Cash Flows –  For nine months ended September 30, 2008 and      2007, |
|----------------|---------------------------------------------------------------------------------------------------------|

| d)   | Notes      to Financial      Statements.                                                                                                                                                                                                                                                             7 |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Exhibit 32.1 | Certification      by CEO pursuant to Section 906 of the Sarbanes-Oxley Act (filed      herewith) |
|-------------------|--------------------------------------------------------------------------------------------------------|

----

----

|                                            |                                                                                                               |                                                                                                    |                                                                                                               |  Un-Audited                                                                                                                              |                                                                                                                                                  |                                                                                                                                       |                                                                                                                                                                                                                                                                                                           |                   |
|-------------------------------------------------|--------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------|
|                                            |                                                                                                               |                                                                                                    |                                                                                                               |  As      of                                                                                                                              |                                                                                                                                                  |  As      of                                                                                                                           |                                                                                                                                                                                                                                                                                                           |  As      of       |
|                                            |                                                                                                               |                                                                                                    |                                                                                                               | September      30, 2008                                                                                                                       |                                                                                                                                                  | December      31, 2007                                                                                                                     |                                                                                                                                                                                                                                                                                                           | December      31, 2006 |
|  ASSETS                                    |                                                                                                               |                                                                                                    |                                                                                                               |                                                                                                                                          |                                                                                                                                                  |
|                                            |                                                                                                               |                                                                                                    |                                                                                                               |                                                                                                                                          |                                                                                                                                                  |                                                                                                                                       |                                                                                                                                                                                                                                                                                                           |                   |
| Current      assets                             |                                                                                                               |                                                                                                    |                                                                                                               |                                                                                                                                          |                                                                                                                                                  |
|                                            | Cash                                                                                                               |  $               20,207 |                                                                                                               |  $               29,264                                       |                                                                                                                                                  |  $                     1,258 |
|                                            |  Common      stock subscription receivable                                                                    |                                                                                                    |                                                                                                               |                        905 |                                                                                                                                                  |                                                                                                                                       |
|                                            |                                                                                                               | Total      current assets                                                                               |  $               20,207            |                                                                                                                                          |  $               30,169                                               |                                                                                                                                       |  $                     1,258                                                                                                                                                                     |
|                                            |                                                                                                               |                                                                                                    |                                                                                                               |                                                                                                                                          |                                                                                                                                                  |                                                                                                                                       |                                                                                                                                                                                                                                                                                                           |                   |
| Total      assets                               |                   20,207 |                                                                                                    |                   30,169 |                                                                                                                                          |                         1,258 |
|                                            |                                                                                                               |                                                                                                    |                                                                                                               |                                                                                                                                          |                                                                                                                                                  |                                                                                                                                       |                                                                                                                                                                                                                                                                                                           |                   |
|  LIABILITIES      AND STOCKHOLDERS' EQUITY |                                                                                                               |                                                                                                    |                                                                                                               |                                                                                                                                          |                                                                                                                                                  |
|                                            |                                                                                                               |                                                                                                    |                                                                                                               |                                                                                                                                          |                                                                                                                                                  |                                                                                                                                       |                                                                                                                                                                                                                                                                                                           |                   |
| Current      liabilities                        |                                                                                                               |                                                                                                    |                                                                                                               |                                                                                                                                          |                                                                                                                                                  |
|                                            |                                                                                                               | Total      current liabilities                                                                          |                                                                                                               |                                                                                                                                          |                                                                                                                                                  |                                                                                                                                       |                                                   -- |
|                                            |                                                                                                               |                                                                                                    |                                                                                                               |                                                                                                                                          |                                                                                                                                                  |                                                                                                                                       |                                                                                                                                                                                                                                                                                                           |                   |
|                                            |                                                                                                               | Total      liabilities                                                                                  |                                                                                                               |                                                                                                                                          |                                                                                                                                                  |                                                                                                                                       |                                                  --       |
|                                            |                                                                                                               |                                                                                                    |                                                                                                               |                                                                                                                                          |                                                                                                                                                  |                                                                                                                                       |                                                                                                                                                                                                                                                                                                           |                   |
| Stockholders'      equity                       |                                                                                                               |                                                                                                    |                                                                                                               |                                                                                                                                          |                                                                                                                                                  |
|                                            | Common      stock; $.001 par value; 25,000,000 shares                                                              |                                                                                                    |                                                                                                               |                                                                                                                                          |                                                                                                                                                  |                                                                                                                                       |
|                                            |                                                                                                               | authorized,      3,340,000 shares issued and                                                            |                                                                                                               |                                                                                                                                          |                                                                                                                                                  |                                                                                                                                       |                                                                                                                                                                                                                                                                                                           |
|                                            |                                                                                                               | outstanding      as of December 31, 2007 and December 31, 2006                                          |  3,340                                                                                                        |                                                                                                                                          |                     2,340                         |                                                                                                                                       |                         2,340                                                                                                                                                          |
|                                            | Common      Stock $.001 par value,                                                                                 |                                                                                                    |                                                                                                               |                                                                                                                                          |                                                                                                                                                  |                                                                                                                                       |
|                                            |                                                                                                               | 1,000,000      shares issued at $.03 per share.                                                         |                                                                                                               |                                                                                                                                          |                     1,000                         |                                                                                                                                       |                                                                                                                                                                                                                                                                                                           |
|                                            | Additional      paid-in capital                                                                                    |  $               49,630 |                                                                                                               |  $               49,180                                       |                                                                                                                                                  |  $                   15,230            |
|                                            | Accumulated      deficit                                                                                           | (32,763)                                                                                                |                                                                                                               |                 (22,351)                                      |                                                                                                                                                  |                     (16,312)           |
|                                            |                                                                                                               | Total      stockholders' equity                                                                         |  $               20,207            |                                                                                                                                          |  $               30,169                                               |                                                                                                                                       |                                              1,258                            |
|                                            |                                                                                                               |                                                                                                    |                                                                                                               |                                                                                                                                          |                                                                                                                                                  |                                                                                                                                       |                                                                                                                                                                                                                                                                                                           |                   |
|                                            |                                                                                                               | Total      liabilities and stockholders' equity                                                         |  $               20,207            |                                                                                                                                          |  $               30,169                                               |                                                                                                                                       |  $                     1,258                                                                                                                                                                     |
|                                            |                                                                                                               |                                                                                                    |                                                                                                               |                                                                                                                                          |                                                                                                                                                  |                                                                                                                                       |                                                                                                                                                                                                                                                                                                           |                   |

----

|                                         |                                                                                                                                   |                                                                                                                                   |                                                                                              |                                                                                                                                   |                                                                                  |                                                                                                                                   |                                                                                       |                                                                                                                                                                                        |                                                                                                                                                                                        | Un-Audited                                                                                                                 |
|----------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------|
|                                         |                                                                                                                                   |                                                                                                                                   | Un-Audited                                                                                        | Un-Audited                                                                                                                             |                                                                                  | Un-Audited                                                                                                                             |                                                                                       | Un-Audited                                                                                                                                                                                  |                                                                                                                                                                                        | From      July 22, 2002                                                                                                    |
|                                         |                                                                                                                                   |                                                                                                                                   |                                                                                              |                                                                                                                                   |                                                                                  |                                                                                                                                   |                                                                                       |                                                                                                                                                                                        |                                                                                                                                                                                        | (Date      of Inception)                                                                                                   |
|                                         |                                                                                                                                   |                                                                                                                                   | Three      Months Ended                                                                           |                                                                                                                                   | Nine      Months Ended                                                                |                                                                                                                                   | through                                                                                    |
|                                         |                                                                                                                                   |                                                                                                                                   | September      30, 2008                                                                           | September      30. 2007                                                                                                                |                                                                                  | September      30, 2008                                                                                                                |                                                                                       | September      30. 2007                                                                                                                                                                     |                                                                                                                                                                                        | September      30, 2008                                                                                                    |
|                                         |                                                                                                                                   |                                                                                                                                   |                                                                                              |                                                                                                                                   |                                                                                  |                                                                                                                                   |                                                                                       |                                                                                                                                                                                        |                                                                                                                                                                                        |                                                                                                                       |
| Revenue                                      |  $                     - |  $                     - |                                                                                              |  $                     - |                                                                                  |  $                          - |                                                                                       |  $                            -            |
| Cost      of goods sold                      |                                                                                                                                   |                                                                                                                                   |                                                                                              |                                                                                                                                   |                                                                                  |                                                                                                                                   |                                                                                       |                                - |
|                                         | Gross      profit                                                                                                                      |                                                                                                                                   |                                                                                              |                                                                                                                                   |                                                                                  |                                                                                                                                   |                                                                                       |                                                                                                                                                                                        |                                - |
|                                         |                                                                                                                                   |                                                                                                                                   |                                                                                              |                                                                                                                                   |                                                                                  |                                                                                                                                   |                                                                                       |                                                                                                                                                                                        |                                                                                                                                                                                        |                                                                                                                       |
| Operating      expenses                      |                                                                                                                                   |                                                                                                                                   |                                                                                              |                                                                                                                                   |                                                                                  |                                                                                                                                   |                                                                                       |                                                                                                                                                                                        |
|                                         | Professional      fees                                                                                                                 |                                                                                                                                   |                                                                                              |                                                                                                                                   |                                                                                  |                                                                                                                                   |                                                                                       |                                                                                                                                                                                        |                              -             |
|                                         | General      and administrative                                                                                                        |  $             2,338                                             |  $             883          |                                                                                                                                   |  $            10,412 |                                                                                                                                   |  $             4,595 |                                                                                                                                                                                        |  $                  32,763                                                                   |
|                                         |                                                                                                                                   |                                                                                                                                   |                                                                                              |                                                                                                                                   |                                                                                  |                                                                                                                                   |                                                                                       |                                                                                                                                                                                        |                                                                                                                                                                                        |                                                                                                                       |
|                                         |                                                                                                                                   | Total      operating expenses                                                                                                          |  $             2,338        |  $             883                                               |                                                                                  |  $            10,412                                                  |                                                                                       |  $             4,595                                                                                                  |                                                                                                                                                                                        |  $                  32,763  |
|                                         |                                                                                                                                   |                                                                                                                                   |                                                                                              |                                                                                                                                   |                                                                                  |                                                                                                                                   |                                                                                       |                                                                                                                                                                                        |                                                                                                                                                                                        |                                                                                                                       |
|                                         |                                                                                                                                   | Loss      from operations                                                                                                              |                (2,338) |                (883)                                        |                                                                                  |               (10,412)                                           |                                                                                       |                (4,595)                                                                                           |                                                                                                                                                                                        |                    (32,763) |
|                                         |                                                                                                                                   |                                                                                                                                   |                                                                                              |                                                                                                                                   |                                                                                  |                                                                                                                                   |                                                                                       |                                                                                                                                                                                        |                                                                                                                                                                                        |                                                                                                                       |
|                                         |                                                                                                                                   | Loss      before provision for income taxes                                                                                            |                (2,338) |                (883)                                        |                                                                                  |               (10,412)                                           |                                                                                       |                (4,595)                                                                                           |                                                                                                                                                                                        |                    (32,763) |
|                                         |                                                                                                                                   |                                                                                                                                   |                                                                                              |                                                                                                                                   |                                                                                  |                                                                                                                                   |                                                                                       |                                                                                                                                                                                        |                                                                                                                                                                                        |                                                                                                                       |
| Provision      for income taxes              |                                                                                                                                   |                                                                                                                                   |                                                                                              |                                                                                                                                   |                                                                                  |                                                                                                                                   |                                                                                       |                                                                                                                                                                                        |
|                                         |                                                                                                                                   |                                                                                                                                   |                                                                                              |                                                                                                                                   |                                                                                  |                                                                                                                                   |                                                                                       |                                                                                                                                                                                        |                                                                                                                                                                                        |                                                                                                                       |
| Net      loss                                |                (2,338)                                      |                (883)                                        |                                                                                              |               (10,412)                                           |                                                                                  |                (4,595)                                      |                                                                                       |                    (32,763)                                                                  |
|                                         |                                                                                                                                   |                                                                                                                                   |                                                                                              |                                                                                                                                   |                                                                                  |                                                                                                                                   |                                                                                       |                                                                                                                                                                                        |                                                                                                                                                                                        |                                                                                                                       |
|                                         |                                                                                                                                   |                                                                                                                                   |                                                                                              |                                                                                                                                   |                                                                                  |                                                                                                                                   |                                                                                       |                                                                                                                                                                                        |                                                                                                                                                                                        |                                                                                                                       |
| Basic      and diluted loss per common share | (0)                                                                                                                                    | (0)                                                                                                                                    |                                                                                              | (0)                                                                                                                                    |                                                                                  |  (0)                                                                                                                              |                                                                                       |                             (0)                 |
|                                         |                                                                                                                                   |                                                                                                                                   |                                                                                              |                                                                                                                                   |                                                                                  |                                                                                                                                   |                                                                                       |                                                                                                                                                                                        |                                                                                                                                                                                        |                                                                                                                       |
| Basic      and diluted weighted average      |                                                                                                                                   |                                                                                                                                   |                                                                                              |                                                                                                                                   |                                                                                  |                                                                                                                                   |                                                                                       |                                                                                                                                                                                        |
|                                         | common      shares outstanding                                                                                                         | 2,973,333                                                                                                                              | 2,340,000                                                                                         |                                                                                                                                   | 2,973,333                                                                             |                                                                                                                                   |          2,340,000                            |                                                                                                                                                                                        |                 2,776,481                                                                                   |

----

|                                       |                                              |                                                                                                                                  |                                                                                                                                                            |                                                                                                                                            |                                                                                                                                            |                                                                                                                                                                            |                                                                                                                                                                            |          |                                                                                                                                                                            |  Un-Audited                                                                                                                                                                |
|--------------------------------------------|---------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                       |                                              |                                                                                                                                  |                                                                                                                                                            |                                                                                                                                            |                                                                                                                                            |  Un-Audited                                                                                                                                                                |  Un-Audited                                                                                                                                                                |          |  From      July 22, 2002                                                                                                                                                   |
|                                       |                                              |                                                                                                                                  |                                                                                                                                                            |                                                                                                                                            |                                                                                                                                            |                                                                                                                                                                            |                                                                                                                                                                            |          |                                                                                                                                                                            |  (Date      of Inception)                                                                                                                                                  |
|                                       |                                              |                                                                                                                                  |                                                                                                                                                            |                                                                                                                                            |                                                                                                                                            |   Nine      Months Ended                                                                                                                                              |                                                                                                                                                                            |  through |
|                                       |                                              |                                                                                                                                  |                                                                                                                                                            |                                                                                                                                            |                                                                                                                                            | September      30. 2008                                                                                                                                                         | September      30. 2007                                                                                                                                                         |          | September      30. 2008                                                                                                                                                         |
| Cash      flows from operating activities: |                                              |                                                                                                                                  |                                                                                                                                                            |                                                                                                                                            |                                                                                                                                            |                                                                                                                                                                            |
|                                       | Net      loss                                     |                                                                                                                                  |                      (10,412)                          |                                                                                                                                            |                      (4,595)           |                                                                                                                                                                            |                     (32,763)                                                |
|                                       | Adjustments      to reconcile net loss to         |                                                                                                                                  |                                                                                                                                                            |                                                                                                                                            |                                                                                                                                            |                                                                                                                                                                            |                              - |
|                                       |  net      cash used by operating activities: |                                                                                                                                  |                                                                                                                                                            |                                                                                                                                            |                                                                                                                                            |                                                                                                                                                                            |                              - |
|                                       | Changes      in operating assets and liabilities: |                                                                                                                                  |                                                                                                                                                            |                                                                                                                                            |                                                                                                                                            |                                                                                                                                                                            |                              - |
|                                       |                                              |                                                                                                                                  |                                                                                                                                                            |                                                                                                                                            |                                                                                                                                            |                                                                                                                                                                            |                                                                                                                                                                            |          |                                                                                                                                                                            |                              - |
|                                       |                                              |                                                                                                                                  | Net      cash used by operating activities                                                                                                                      |                                                                                                                                            |                      (10,412)          |                                                                                                                                                                            |                      (4,595)                                           |          |                     (32,763)                                                |
|                                       |                                              |                                                                                                                                  |                                                                                                                                                            |                                                                                                                                            |                                                                                                                                            |                                                                                                                                                                            |                                                                                                                                                                            |          |                                                                                                                                                                            |                                                                                                                                                                            |
| Cash      flows from investing activities: |                                              |                                                                                                                                  |                                                                                                                                                            |                                                                                                                                            |                                                                                                                                            |                                                                                                                                                                            |
|                                       | Purchase      of property and equipment           |                                                                                                                                  |                                                                                                                                                            |                                                                                                                                            |                                                                                                                                            |                                                                                                                                                                            |                              - |
|                                       |                                              |                                                                                                                                  | Net      cash used by investing activities                                                                                                                      |                                                                                                                                            |                                                                                                                                            |                                                                                                                                                                            |                                                                                                                                                                            |          |                              - |
|                                       |                                              |                                                                                                                                  |                                                                                                                                                            |                                                                                                                                            |                                                                                                                                            |                                                                                                                                                                            |                                                                                                                                                                            |          |                                                                                                                                                                            |                                                                                                                                                                            |
| Cash      flows from financing activities: |                                              |                                                                                                                                  |                                                                                                                                                            |                                                                                                                                            |                                                                                                                                            |                                                                                                                                                                            |
|                                       | Common      stock subscriptions received          |                                                                                                                                  |  905                                                                                                                                                       |                                                                                                                                            |                                                                                                                                            |                                                                                                                                                                            |                      30,000                                            |
|                                       | Loan      from officer                            |                                                                                                                                  |                           450 |                                                                                                                                            |                        4,100 |                                                                                                                                                                            |                      22,970                                            |
|                                       |                                              |                                                                                                                                  | Net      cash provided by financing activities                                                                                                                  |                                                                                                                                            |                        1,355 |                                                                                                                                                                            |                        4,100                                 |          |                      52,970                                            |
|                                       |                                              |                                                                                                                                  |                                                                                                                                                            |                                                                                                                                            |                                                                                                                                            |                                                                                                                                                                            |                                                                                                                                                                            |          |                                                                                                                                                                            |                                                                                                                                                                            |
| Net      increase in cash                  |                                              |                      (9,057) |                                                                                                                                                            |                      (495)             |                                                                                                                                            |                      20,207                                            |
|                                       |                                              |                                                                                                                                  |                                                                                                                                                            |                                                                                                                                            |                                                                                                                                            |                                                                                                                                                                            |                                                                                                                                                                            |          |                                                                                                                                                                            |                                                                                                                                                                            |
| Cash,      beginning of period             |                                              |                      22,320  |                                                                                                                                                            |                        1,258 |                                                                                                                                            |                              - |
|                                       |                                              |                                                                                                                                  |                                                                                                                                                            |                                                                                                                                            |                                                                                                                                            |                                                                                                                                                                            |                                                                                                                                                                            |          |                                                                                                                                                                            |                                                                                                                                                                            |
| Cash,      end of period                   |                                              |                      20,207  |                                                                                                                                                            |  763                                                                                                                                       |                                                                                                                                            |                      20,207                                            |

----

----

| 3. | STOCKHOLDER’S      EQUITY |
|----|---------------------------------|

|   | 4.    RELATED PARTY      TRANSACTIONS |
|--------|-----------------------------------------------------------|

|   | In      2005, 2006, 2007 and 2008, Judson Bibb made loans to the Company totaling      $6,439, $4,791, $4,950 and $450 respectively.  As of September      30, 2008, his total contributions equal$22,970. |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 6. | LITIGATION |
|----|------------|

----

ITEM 2:MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OFOPERATIONS

----

----

----

----

| 1.   | Research      the information |
|----------------|-------------------------------|

| 2.   | Start      writing the manual, the video script and the website  pages. |
|----------------|-------------------------------------------------------------------------|

| 3.   | Consult      with a lawyer regarding disclaimers and other legal      protections. |
|----------------|------------------------------------------------------------------------------------|

| 1.   | Complete      the writing |
|----------------|---------------------------|

| 2.   | Create      the illustrations, cover art andphotos |
|----------------|----------------------------------------------------|

| 3.   | Produce      the DVD |
|----------------|----------------------|

| 4.   | Layout      the manual and create a galley |
|----------------|--------------------------------------------|

| 5.   | Show      DVD and manual galley to focusgroups. |
|----------------|-------------------------------------------------|

----

|   | 1. | Make      revisions to DVD and manual |
|--------|----|---------------------------------------|

|   | 2. | Proof      DVD and manual |
|--------|----|---------------------------|

|   | 3. | Create      DVD duplication master and createDVDs |
|--------|----|---------------------------------------------------|

| 4.   | Print      manual |
|----------------|-------------------|

| 5.   | Produce      television commercial |
|----------------|------------------------------------|

|   | 6. | Complete      website |
|--------|----|-----------------------|

|   | 1. | Begin      testing commercial |
|--------|----|-------------------------------|

|   | 2. | Analyze      results |
|--------|----|----------------------|

| 3.   | Tweak      commercial |
|----------------|-----------------------|

| 4.   | Continue      testing |
|----------------|-----------------------|

| ·   | The      effectiveness of internal control processes and  systems. |
|--------------------|--------------------------------------------------------------------|

| ·   | Compliance      with laws, regulations and policies and  procedures. |
|--------------------|----------------------------------------------------------------------|

| ·   | The      effectiveness and efficiency of management systems for achieving      objectives while considering businessrisks. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------|

| ·   | The      reliability and security of computeroperations. |
|--------------------|----------------------------------------------------------|

| ·   |         ensure      timely collection and evaluation of information potentially subject to      disclosure, |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   |         capture      information that is relevant to the need to disclose developments and      risks, |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   |         evolve      with the business and |
|--------------------|-----------------------------------------------------------------------------------|

| ·   |         produce      34 Act reports that are timely, accurate and  reliable. |
|--------------------|----------------------------------------------------------------------------------------------------------------------|

----

| (1)   | Exhibits |
|-----------------|----------|

----

----

| 32.1 | Certification      of Chief Executive Officer Pursuant to Section 906 of the Sarbanes-Oxley      Act of 2002 |
|------|--------------------------------------------------------------------------------------------------------------|

----