**CERTIFICATION        PURSUANT TO**

|   | (1)                  I have reviewed Amendment No. 1 to the Annual Report on Form 10-K/A                  of the                  Company; |
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|   | (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; |
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|   | (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; |
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|   | (4)                  The Company’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)) for the                  Company 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 Company, 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; |
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|   | (b)                  [Paragraph reserved]; |
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|   | (c)                  Evaluated the effectiveness of the Company’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 Company’s internal control over                  financial reporting that occurred during the Company’s most recent fiscal                  quarter (the Company’s fourth fiscal quarter in the case of an annual                  report) that has materially affected, or is reasonably likely to                  materially affect, the Company’s internal control over financial                  reporting; and |
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|   | (5)                  The Company’s other certifying officer(s) and I have disclosed, based on                  our most recent evaluation of internal control over financial reporting,                  to the Company’s auditors and the audit committee of Company’s board of                  directors (or persons performing the equivalent functions): |
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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 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                  over financial reporting. |
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| Date:                  April                  21, 2006 |   | By:                  /s/ Robert C.                  Ogden            |
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|                                                   |   | Robert                  C. Ogden, Chief Financial Officer, Principal                  Financial and Accounting Officer |

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