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

| 1.   | I                have reviewed this annual report on Form 10-KSB of the registrant                for the                fiscal year ended October 31, 2005; |
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| 2.   | Based                on my knowledge, this annual 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                annual report; |
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| 3.   | Based                on my knowledge, the financial statements, and other financial information                included in this annual report, fairly present in all material respects                the financial condition, results of operations and cash flows of                the                registrant as of, and for, the periods presented in this annual                report; |
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| 4.   | The                registrant’s other certifying officer 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 the registrant and                have: |
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| a.   | designed                such disclosure controls and procedures, or caused such disclosure                controls and procedures to be designed under our supervision, to                ensure                that material information relating to the registrant, including its                consolidated subsidiaries, is made known to us by others within those                entities, particularly during the period in which this annual report                is                prepared; |
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| b.   | designed                such internal control over financial reporting, or caused such internal                control over financial reporting to be designed under our supervision,                to                provide reasonable assurance regarding the reliability of financial                reporting and the preparation of financial statements for external                purposes in accordance with generally accepted accounting                principles; |
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| c.   | evaluated                the effectiveness of the registrant’s disclosure controls and procedures                and presented in this annual report our conclusions about the                effectiveness of the disclosure controls and procedures as of the                end of                the period covered by this annual report based on such evaluation;                and |
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| d.   | disclosed                in this annual report any change in the registrant’s internal control over                financial reporting that occurred during the registrant’s most recent                fiscal quarter that has materially affected, or is reasonably likely                to                materially affect, the registrant’s internal control over financial                reporting; and |
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| 5.   | I                have disclosed, based on my most recent evaluation of internal control                over financial reporting, to the registrant’s auditors and the audit                committee of registrant’s board of directors (or persons performing the                equivalent functions): |
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|         | Date:                March 8, 2006     |
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|         | By:                          | /s/ Henry Lo |
|         | Henry              Lo                  |
|         | Chief                Financial Officer |