| 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              President, 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 |
|----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |  |
|--------|--|

|                                                                                                      |   |   |   |
|-----------------------------------------------------------------------------------------------------------|--------|--------|--------|
| /S/                  SHOLEH HAMEDANI                                                                      |   |   |        |
| Sholeh                  Hamedani,Chief                  Financial OfficerAugust                  21, 2006 |   |   |        |
|                                                                                                           |   |   |        |

----