**Exhibit      31.2**

|  | (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 quarterly                report is                being prepared; |
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|  | (b) | [Paragraph                omitted in accordance with SEC transition instructions contained                in SEC                Release Nos. 33-8238 and 34-47986] |
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|  | (c) | Evaluated                the effectiveness of the 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 |
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|  | (d) | Disclosed                in this report any change in the registrant’s internal control over                financial reporting that occurred during the registrant’s most recent                quarter (the registrant’s fourth fiscal quarter in case of an annual                report) that has materially affected, or is reasonably likely to                materially affect, the registrant’s internal control over financial                reporting; and |
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|  | (a) | All                significant deficiencies and material weaknesses in the design or                operation of internal control over financial reporting which are                reasonably likely to which could adversely affect the registrant'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 registrant's internal                control                over financial reporting. |
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| Dated: May 19, 2006 |   |                                       |
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|                |   | By: \s\                Michael Barth  |
|                |   | Michael Barth                              |
|                |   | Chief Financial                Officer     |