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                                                                Exhibit 31.2

CERTIFICATION OF CHIEF FINANCIAL OFFICER

I, Ernst Lubke, certify that:

1. I have reviewed this quarterly report of Registrant;

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

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

4. Registrant's other certifying officer(s) and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial
reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for
Registrant and have:

     (a) Designed such disclosure controls and procedures, or caused such
disclosure controls and procedures to be designed under our supervision, to
ensure that material information relating to Registrant, including its
consolidated subsidiaries, is made known to us by others within those entities,
particularly during the period in which this report is being prepared;

     (b) Designed such internal control over financial reporting, or caused such
internal control over financial reporting to be designed under our supervision,
to provide reasonable assurance regarding the reliability of financial reporting
and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles;

     (c) Evaluated the effectiveness of Registrant's disclosure controls and
procedures and presented in this report our conclusions about the effectiveness
of the disclosure controls and procedures, as of the end of the period covered
by this report based on such evaluation; and

     (d) Disclosed in this report any change in Registrant's internal control
over financial reporting that occurred during Registrant's most recent fiscal
quarter (Registrant's fourth fiscal quarter in the case of an annual report)
that has materially affected, or is reasonably likely to materially affect,
Registrant's internal control over financial reporting; and

5. Registrant's other certifying officer(s) and I have disclosed, based on our
most recent evaluation of internal control over financial reporting, to
Registrant's auditors and the audit committee of Registrant's board of directors
(or persons performing the equivalent functions):

     (a) All significant deficiencies and material weaknesses in the design or
operation of internal control over financial reporting which are reasonably
likely to adversely affect Registrant's ability to record, process, summarize
and report financial information; and

     (b) Any fraud, whether or not material, that involves management or other
employees who have a significant role in Registrant's internal control over
financial reporting.




Date: August 12, 2004           By: /s/ Ernst Lubke
                                    ------------------------------------------
                                Chief Financial Officer
                                Principal financial and chief accounting officer