|   | 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 small business issuer,                      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; |
|--------|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | b. | Evaluated                      the effectiveness of the small business issuer'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 |
|--------|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | c. | Disclosed                      in this report any change in the small business issuer's internal                      control                      over financial reporting that occurred during the small business                      issuer's                      most recent fiscal quarter (the small business issuer's fourth                      fiscal                      quarter in the case of an annual report) that has materially                      affected, or                      is reasonably likely to materially affect, the small business                      issuer's                      internal control over financial reporting;                      and |
|--------|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 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 small business issuer's                      ability                      to record, process, summarize and report financial information;                      and |
|--------|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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

----

----