| 1.   | I              have reviewed this Report; |
|----------------|-------------------------------------------|

| 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 the Company,              as of, and for, the periods presented in this              Report; |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.   | As              Chief Executive Officer and Chief Financial Officer, I am responsible              for              establishing and maintaining disclosure controls and procedures (as              defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the Company              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 the Company, including any                consolidated subsidiaries, is made known to us by others within those                entities, particularly during the period in which this Report is                being                prepared; and |
|--|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | b. | Evaluated                the effectiveness of the Company's disclosure controls and procedures                as                of the end of the period covered by this Report based on such evaluation                (the “Evaluation Date”), and presented in this Report our conclusions                about the effectiveness of the disclosure controls and procedures                based on                our evaluation as of the Evaluation                Date. |
|--|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.   | I              and the other certifying officers have disclosed, based on our most              recent              evaluation, to the Company’s auditors and to the audit committee of the              Company’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 and procedures over financial reporting                which are reasonably likely to adversely affect the Company's ability                to                record, process, summarize and report financial information;                and |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | b. | Any                fraud, whether or not material, that involves management or other                employees who have a significant role in the Company's internal control                and procedures over financial                reporting. |
|--------|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| /S/ SHOLEH HAMEDANI            |   |
|--------------------------------|--------|
| Sholeh Hamedani,               |   |
| Chief Financial Officer        |   |
| August                20, 2007 |   |

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