----

----

----

**For      the quarterly period ended June 30, 2005**

**Commission      File Number 0-27574**

**PowerCerv      Corporation**

| **Florida**                                          |   | **59-3350778**                     |
|------------------------------------------------------|--------|------------------------------------|
| (State                or other jurisdiction of  |   | (I.R.S.                Employer    |
| incorporation                or organization)        |   | Identification                No.) |

**3000      Bayport Drive, Tampa, Florida 33607**

**(813)      979-9222**

----

----

----

**PowerCerv      Corporation**

**Form      10-QSB**

**Index**

| **Part                I. Financial Information**                                                                                                                   | **Page** |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------|
|                                                                                                                                                               |     |
| Item                1. Financial Statements                                                                                                                        |     |
|                                                                                                                                                               |     |
| Condensed                Consolidated Balance Sheets as of June 30, 2005 (unaudited) and December                31, 2004 (audited)                                | 2        |
|                                                                                                                                                               |     |
| Condensed                Consolidated Statements of Operations for the three and six months                ended                June 30, 2005 and 2004 (unaudited) | 3        |
|                                                                                                                                                               |     |
| Condensed                Consolidated Statements of Cash Flows for the six months ended June                30,                2005 and 2004 (unaudited)           | 4        |
|                                                                                                                                                               |     |
| Condensed                Consolidated Statement of Stockholders’ Deficit for the six months ended                June 30, 2005 (unaudited)                   | 5        |
|                                                                                                                                                               |     |
| Notes                to Condensed Consolidated Financial Statements (unaudited)                                                                                    | 6-9      |
|                                                                                                                                                               |     |
| Item                2. Management's Discussion and Analysis or Plan of                Operations                                                                   | 10-12    |
|                                                                                                                                                               |     |
| Item                3. Controls and Procedures                                                                                                                     | 13       |
|                                                                                                                                                               |     |
| **Part                II. Other Information**                                                                                                                      |     |
|                                                                                                                                                               |     |
| Item                1. Legal Proceedings                                                                                                                           | 14       |
|                                                                                                                                                               |     |
| Item                6. Exhibits and Reports on Form 8-K                                                                                                            | 14       |
|                                                                                                                                                               |     |
| Signatures                                                                                                                                                         | 15       |

----

**POWERCERV            CORPORATION AND SUBSIDIARY**

**CONSOLIDATED            BALANCE SHEET**

|                                                                                                    |   | (Unaudited)                    |        |                               |   |
|---------------------------------------------------------------------------------------------------------|--------|--------------------------------|-------------|------------------------------------|--------|
|                                                                                                    |   | June                  30, 2005 |        | December                  31, 2004 |   |
| **ASSETS**                                                                                              |   |                           |        |                               |   |
| **CURRENT                  ASSETS**                                                                     |   |                           |        |                               |   |
| Cash                                                                                               |   | $                              | 123,980     |                               | $      | 20,793 |   |
| Marketable                  equity securities                                                      |   |                           | -           |                               |   | 154,835 |   |
|                                                                                                    |   |                           |        |                               |   |   |   |
|  **Total                  current assets**                                                         |   |                           | 123,980     |                               |   | 175,628 |   |
|                                                                                                    |   |                           |        |                               |   |   |   |
| **OTHER                  ASSETS**                                                                       |   |                           |        |                               |   |   |   |
| Loans                  to acquisition target                                                       |   |                           | 80,000      |                               |   | - |   |
|                                                                                                    |   |                           |        |                               |   |   |   |
|  **Total                  assets**                                                                 |   | $                              | 203,980     |                               | $      | 175,628 |   |
|                                                                                                    |   |                           |        |                               |   |   |   |
| **LIABILITIES                  AND STOCKHOLDERS' DEFICIT**                                              |   |                           |        |                               |   |   |   |
| **CURRENT                  LIABILITIES**                                                                |   |                           |        |                               |   |   |   |
| Accounts                  payable                                                                  |   | $                              | 13,094      |                               | $      | 25,529 |   |
| Accrued                  expenses                                                                  |   |                           | 341,647     |                               |   | 344,851 |   |
| Due                  to related party                                                              |   |                           | -           |                               |   | 78,709 |   |
|                                                                                                    |   |                           |        |                               |   |   |   |
|  **Total                  current liabilities**                                                    |   |                           | 354,741     |                               |   | 449,089 |   |
|                                                                                                    |   |                           |        |                               |   |   |   |
| **LONG-TERM                  LIABILITIES**                                                              |   |                           |        |                               |   |   |   |
| Common                  stock subscription advances                                                |   |                           | 250,000     |                               |   | - |   |
| Due                  to related party                                                              |   |                           | 79,486      |                               |   | - |   |
|                                                                                                    |   |                           |        |                               |   |   |   |
|  **Total                  liabilities**                                                            |   |                           | 684,227     |                               |   | 449,089 |   |
|                                                                                                    |   |                           |        |                               |   |   |   |
| **COMMITMENTS**                                                                                         |   |                           | -           |                               |   | - |   |
|                                                                                                    |   |                           |        |                               |   |   |   |
| **STOCKHOLDERS'                  DEFICIT**                                                              |   |                           |        |                               |   |   |   |
| Common                  stock, $0.001 par value, 45,000,000 shares                  authorized,    |   |                           |        |                               |   |   |   |
|  2,310,000                  shares issued and outstanding                                          |   |                           | 2,310       |                               |   | 2,310 |   |
| Preferred                  stock, $0.001 par value, 5,000,000 shares                  authorized,  |   |                           |        |                               |   |   |   |
|  25,000                  shares issued and no shares outstanding                                   |   |                           | 25          |                               |   | 25 |   |
| Additional                  paid-in capital                                                        |   |                           | 51,704,944  |                               |   | 51,704,944 |   |
| Treasury                  stock, preferred, at cost                                                |   |                           | (25,931     | )                                  |   | (25,931 | ) |
| Stock                  subscription receivable                                                     |   |                           | -           |                               |   | (44,925 | ) |
| Accumulated                  deficit                                                               |   |                           | (52,161,595 | )                                  |   | (51,994,752 | ) |
| Accumulated                  other comprehensive income                                            |   |                           | -           |                               |   | 84,868 |   |
|                                                                                                    |   |                           |        |                               |   |   |   |
|  **Total                  stockholders' deficit**                                                  |   |                           | (480,247    | )                                  |   | (273,461 | ) |
|                                                                                                    |   |                           |        |                               |   |   |   |
|  **Total                  liabilities and stockholders' deficit**                                  |   | $                              | 203,980     |                               | $      | 175,628 |   |

----

**POWERCERV        CORPORATION AND SUBSIDIARY**

**CONSOLIDATED        STATEMENTS OF OPERATIONS**

**(Unaudited)**

|                                               |   | Three                Months  |      | Three                Months  |   | Six                Months    |   | Six                Months    |      |
|----------------------------------------------------|--------|------------------------------|-----------|------------------------------|--------|------------------------------|--------|------------------------------|-----------|
|                                               |   | ended                        |      | ended                        |   | ended                        |   | ended                        |      |
|                                               |   | June                30, 2005 |      | June                30, 2004 |   | June                30, 2005 |   | June                30, 2004 |      |
|                                               |   |                         |      |                         |   |                         |   |                         |      |
| **REVENUE**                                        |   | $                            | -         |                         | $      | -                            |   | $                            | -         |   | $ | - |   |
|                                               |   |                         |      |                         |   |                         |   |                         |      |   |   |   |   |
| **GENERAL                AND ADMINISTRATIVE**      |   |                         |      |                         |   |                         |   |                         |      |   |   |   |   |
| **EXPENSES**                                  |   |                         | 245,863   |                         |   | 50,943                       |   |                         | 249,448   |   |   | 77,194 |   |
|                                               |   |                         |      |                         |   |                         |   |                         |      |   |   |   |   |
| **OPERATING                LOSS**                  |   |                         | (245,863  | )                            |   | (50,943                      | )      |                         | (249,448  | ) |   | (77,194 | ) |
|                                               |   |                         |      |                         |   |                         |   |                         |      |   |   |   |   |
| **OTHER                INCOME**                    |   |                         |      |                         |   |                         |   |                         |      |   |   |   |   |
| Investment                income              |   |                         | 77,748    |                         |   | -                            |   |                         | 82,605    |   |   | - |   |
| Litigation                settlement income   |   |                         | -         |                         |   | -                            |   |                         | -         |   |   | 125,000 |   |
|                                               |   |                         |      |                         |   |                         |   |                         |      |   |   |   |   |
| **TOTAL                OTHER INCOME**              |   |                         | 77,748    |                         |   | -                            |   |                         | 82,605    |   |   | 125,000 |   |
|                                               |   |                         |      |                         |   |                         |   |                         |      |   |   |   |   |
| **INCOME                (LOSS) BEFORE INCOME TAX** |   |                         | (168,115  | )                            |   | (50,943                      | )      |                         | (166,843  | ) |   | 47,806 |   |
|                                               |   |                         |      |                         |   |                         |   |                         |      |   |   |   |   |
| **PROVISION                FOR INCOME TAXES**      |   |                         | -         |                         |   | -                            |   |                         | -         |   |   | - |   |
|                                               |   |                         |      |                         |   |                         |   |                         |      |   |   |   |   |
| **NET                INCOME (LOSS)**               |   |                         | (168,115  | )                            |   | (50,943                      | )      |                         | (166,843  | ) |   | 47,806 |   |
|                                               |   |                         |      |                         |   |                         |   |                         |      |   |   |   |   |
| **PREFERRED                STOCK DIVIDEND**        |   |                         | -         |                         |   | -                            |   |                         | -         |   |   | (270,000 | ) |
|                                               |   |                         |      |                         |   |                         |   |                         |      |   |   |   |   |
| **NET                LOSS ATTRIBUTABLE**           |   |                         |      |                         |   |                         |   |                         |      |   |   |   |   |
| **TO                COMMON STOCKHOLDERS**     |   | $                            | (168,115  | )                            | $      | (50,943                      | )      | $                            | (166,843  | ) | $ | (222,194 | ) |
|                                               |   |                         |      |                         |   |                         |   |                         |      |   |   |   |   |
| **INCOME                (LOSS) PER COMMON SHARE**  |   |                         |      |                         |   |                         |   |                         |      |   |   |   |   |
| Basic                and diluted:             |   |                         |      |                         |   |                         |   |                         |      |   |   |   |   |
|  Net                income (loss)             |   |                         | ($0.07    | )                            |   | ($0.02                       | )      |                         | ($0.07    | ) | $ | 0.02 |   |
|  Net                loss attributable         |   |                         |      |                         |   |                         |   |                         |      |   |   |   |   |
| to                common shareholders              |   |                         | ($0.07    | )                            |   | ($0.02                       | )      |                         | ($0.07    | ) |   | ($0.11 | ) |
|                                               |   |                         |      |                         |   |                         |   |                         |      |   |   |   |   |
| **WEIGHTED                AVERAGE NUMBER OF**      |   |                         |      |                         |   |                         |   |                         |      |   |   |   |   |
| **COMMON                SHARES OUTSTANDING**  |   |                         |      |                         |   |                         |   |                         |      |   |   |   |   |
| Basic                and diluted              |   |                         | 2,310,000 |                         |   | 2,310,000                    |   |                         | 2,310,000 |   |   | 1,970,287 |   |

----

**POWERCERV        CORPORATION AND SUBSIDIARY**

**CONSOLIDATED          STATEMENTS OF CASH FLOWS**

|                                                                    |   | Six                  Months    |     | Six                  Months    |   |
|-------------------------------------------------------------------------|--------|--------------------------------|----------|--------------------------------|--------|
|                                                                    |   | ended                          |     | ended                          |   |
|                                                                    |   | June                  30, 2005 |     | June                  30, 2004 |   |
| **CASH                  FLOWS FROM OPERATING ACTIVITIES**               |   |                           |     |                           |   |
| Net                  Income (Loss)                                      |   | $                              | (166,843 | )                              | $      | 47,806 |   |
| Adjustments                  to reconcile net income (loss) to cash     |   |                           |     |                           |   |   |   |
| flows                  from operating activities:                       |   |                           |     |                           |   |   |   |
| Gain                  on sale of marketable equity securities           |   |                           | (77,748  | )                              |   | - |   |
| Net                  (increase) decrease in assets:                     |   |                           |     |                           |   |   |   |
| Other                  current assets                              |   |                           | -        |                           |   | 6,000 |   |
| Net                  increase (decrease) in liabilities:                |   |                           |     |                           |   |   |   |
| Accounts                  payable and accrued expenses             |   |                           | (15,639  | )                              |   | 30,011 |   |
| Total                  adjustments                                      |   |                           | (93,387  | )                              |   | 36,011 |   |
| **Net                  cash flows from operating activities**           |   |                           | (260,230 | )                              |   | 83,817 |   |
|                                                                    |   |                           |     |                           |   |   |   |
| **CASH                  FLOWS FROM INVESTING ACTIVITIES**               |   |                           |     |                           |   |   |   |
| Collection                  of notes receivable                         |   |                           | -        |                           |   | 110,000 |   |
| Proceeds                  from sale of marketable equity securities     |   |                           | 147,715  |                           |   | - |   |
| Loans                  to acquisition targets                           |   |                           | (80,000  | )                              |   | - |   |
| **Net                  cash flows from investing activities**           |   |                           | 67,715   |                           |   | 110,000 |   |
|                                                                    |   |                           |     |                           |   |   |   |
| **CASH                  FLOWS FROM FINANCING ACTIVITIES**               |   |                           |     |                           |   |   |   |
| Common                  stock subscription advances                     |   |                           | 250,000  |                           |   | - |   |
| Related                  party loan proceeds                            |   |                           | 777      |                           |   | 66,491 |   |
| Collection                  of stock subscription receivable            |   |                           | 44,925   |                           |   | - |   |
| Cash                  distributions to stockholders                     |   |                           | -        |                           |   | (272,925 | ) |
| **Net                  cash flows from financing activities**           |   |                           | 295,702  |                           |   | (206,434 | ) |
|                                                                    |   |                           |     |                           |   |   |   |
|                                                                    |   |                           |     |                           |   |   |   |
| Net                  change in cash                                |   |                           | 103,187  |                           |   | (12,617 | ) |
| Cash                  balance, beginning of period                      |   |                           | 20,793   |                           |   | 33,086 |   |
| **Cash                  balance, end of period**                        |   | $                              | 123,980  |                           | $      | 20,469 |   |
|                                                                    |   |                           |     |                           |   |   |   |
|                                                                    |   |                           |          |                           |   |   |   |
| **Supplemental                  disclosures of cash flow information:** |   |                           |     |                           |   |   |   |
| Cash                  paid for interest expense                         |   | $                              | -        |                           | $      | - |   |
|                                                                    |   |                           |     |                           |   |   |   |
| **Supplemental                  schedule of non-cash investing**        |   |                           |     |                           |   |   |   |
| **and                  financing activities:**                          |   |                           |     |                           |   |   |   |
| Reduction                  in stock subscription receivable in lieu of  |   |                           |     |                           |   |   |   |
| cash                  distribution to shareholder                  |   | $                              | -        |                           | $      | 27,075 |   |

----

**POWERCERV        CORPORATION AND SUBSIDIARY**

**CONSOLIDATED        STATEMENT OF STOCKHOLDERS' DEFICIT**

**FOR        THE SIX MONTHS ENDED JUNE 30, 2005**

**(Unaudited)**

|                                                                                                             |   |                |          |                   |   |        |   |         |       |             |   |            |   |              |           |              |   |       |   | **Accumulated** |    |      |   |
|------------------------------------------------------------------------------------------------------------------|--------|---------------------|---------------|------------------------|--------|-------------|--------|--------------|------------|------------------|--------|-----------------|--------|-------------------|----------------|-------------------|--------|------------|--------|-----------------|---------|-----------|--------|
|                                                                                                             |   |                |          |                   |   |        |   |         |       | **Additional**   |   |            |   | **Stock**         |           |              |   | **Other**  |   | **Other**       |    |      |   |
|                                                                                                             |   | **Common****Stock** |          | **Preferred****Stock** |   | **Paid-in** |   | **Treasury** |       | **Subscription** |   | **Accumulated** |   | **Comprehensive** |           | **Comprehensive** |   |       |   |
|                                                                                                             |   | **Shares**          |          | **Value**              |   | **Shares**  |   | **Value**    |       | **Capital**      |   | **Stock**       |   | **Receivable**    |           | **Deficit**       |   | **Income** |   | **Income**      |    | **Total** |   |
|                                                                                                             |   |                |          |                   |   |        |   |         |       |             |   |            |   |              |           |              |   |       |   |            |    |      |   |
| **Balance,                  Dec 31, 2004**                                                                       |   |                | **2,310,000** |                   | **$**  | **2,310**   |   |         | **25,000** |             | **$**  | **25**          |   | **$**             | **51,704,944** |              | **$**  | (25,931    | )      | **$**           | (44,925 | )         | **$**  | (51,994,752 | ) |   |   |   | **$** | **84,868** |   | **$** | (273,461 | ) |
|                                                                                                             |   |                |          |                   |   |        |   |         |       |             |   |            |   |              |           |              |   |       |   |            |    |      |   |   |   |   |   |   |   |   |   |   |   |   |
| Collection                    of subscription receivable                                                         |   |                | -             |                   |   | -           |   |         | -          |             |   | -               |   |              | -              |              |   | -          |   |            | 44,925  |      |   | - |   |   |   |   |   | - |   |   | 44,925 |   |
|                                                                                                             |   |                |          |                   |   |        |   |         |       |             |   |            |   |              |           |              |   |       |   |            |    |      |   |   |   |   |   |   |   |   |   |   |   |   |
| Comprehensive                  loss:                                                                             |   |                |          |                   |   |        |   |         |       |             |   |            |   |              |           |              |   |       |   |            |    |      |   |   |   |   |   |   |   |   |   |   |   |   |
| Net                  loss                                                                                        |   |                | -             |                   |   | -           |   |         | -          |             |   | -               |   |              | -              |              |   | -          |   |            | -       |      |   | (166,843 | ) | $ | (166,843 | ) |   | - |   |   | (166,843 | ) |
| Recognition                      of unrealized investment gain upon disposal of                      investments |   |                | -             |                   |   | -           |   |         | -          |             |   | -               |   |              | -              |              |   | -          |   |            | -       |      |   | - |   |   | (84,868 | ) |   | (84,868 | ) |   | (84,868 | ) |
|                                                                                                             |   |                |          |                   |   |        |   |         |       |             |   |            |   |              |           |              |   |       |   |            |    |      |   |   |   |   |   |   |   |   |   |   |   |   |
| Comprehensive                  loss                                                                              |   |                |          |                   |   |        |   |         |       |             |   |            |   |              |           |              |   |       |   |            |    |      |   |   |   | $ | (251,711 | ) |   |   |   |   |   |   |
|                                                                                                             |   |                |          |                   |   |        |   |         |       |             |   |            |   |              |           |              |   |       |   |            |    |      |   |   |   |   |   |   |   |   |   |   |   |   |
| **Balance,                  Jun 30, 2005**                                                                       |   |                | **2,310,000** |                   | **$**  | **2,310**   |   |         | **25,000** |             | **$**  | **25**          |   | **$**             | **51,704,944** |              | **$**  | (25,931    | )      | **$**           | **-**   |      | **$**  | (52,161,595 | ) |   |   |   | **$** | **-** |   | **$** | (480,247 | ) |

----

**1.**
**Organization      and Operations**

----

**2.       **
**Summary      of Significant Accounting Policies**

***Use      of estimates -***

***Marketable      equity securities***

***Income      (loss) per common share -***

***Accumulated      other comprehensive income***

----

**3.       **
**Accrued      Expenses**

| State                tax assessments  |   | $      | 247,296 |   |
|---------------------------------------|--------|--------|---------|--------|
| Other                                 |   |   | 94,351  |   |
|                                  |   |   |    |   |
| Total                accrued expenses |   | $      | 341,647 |   |

**5.       **
**Income      taxes**

| Estimated                  future tax benefit |   | $      | 14,000,000  |   |
|-----------------------------------------------|--------|--------|-------------|--------|
| Valuation                  allowance          |   |   | (14,000,000 | )      |
|                                          |   |   |        |   |
| Estimated                  future tax benefit |   | $      | --          |   |

**6.       **
**Common      Stock Subscription Advances**

**7.       **
**Related      party transactions:**

----

**8.       **
**Subsequent      Event - Acquisition:**

----

**Item      2. Management’ Discussion and Analysis or Plan of      Operations**

**Overview**

----

**Item      2. Management’ Discussion and Analysis or Plan of Operations      (continued)**

**Results      of Operations**

|                                      |   |                                           |     |   |                                               |   |
|-------------------------------------------|--------|------------------------------------------------|----------|--------|----------------------------------------------------|--------|
|                                      |   | **Three                Months ended June 30,** |     |   |  **Six                Months ended June 30,** |   |
|                                      |   | **2005**                                       |     |   | **2004**                                           |   | **%                Change** |   |   |  **2005** |   | **2004** |   | **%                Change** |   |
| Revenue                                   |   | $                                              | 0        |   |                                               | $      | 0 |   |   | 0 | % |   | $ | 0 |   | $ | 0 |   |   | 0 | % |
| General                and administrative |   |                                           | 245,863  |   |                                               |   | 50,943 |   |   | 383 | % |   |   | 249,448 |   |   | 77,194 |   |   | 223 | % |
|                                      |   |                                           |     |   |                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Operating                loss             |   |                                           | (245,863 | )      |                                               |   | (50,943 | ) |   | 383 | % |   |   | (249,448 | ) |   | (77,194 | ) |   | 223 | % |
|                                      |   |                                           |     |   |                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Other                income, net          |   |                                           | 77,748   |   |                                               |   | 0 |   |   |   |   |   |   | 82,605 |   |   | 125,000 |   |   | -34 | % |
| Provision                for income taxes |   |                                           | 0        |   |                                               |   | 0 |   |   |   |   |   |   | 0 |   |   | 0 |   |   |   |   |
|                                      |   |                                           |     |   |                                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net                income (loss)          | (      | $                                              | 168,115  | )      | (                                                  | $      | 50,943 | ) |   | 230 | % | ( | $ | 166,843 | ) | $ | 47,806 |   |   | -449 | % |

***General      and Administrative (“G&A”) -***

***Other      Income -***

----

**Item      2. Management’ Discussion and Analysis or Plan of Operations      (continued)**

**Liquidity      and Capital Resources**

----

**Item      3. Controls and Procedures**

----

**Part      II. Other Information**

**Item      1: Legal Proceedings**

**Item      6: Exhibits and Reports on Form 8-K**

|   | (a) | The                following exhibits are filed as part of this                report: |
|--------|-----|----------------------------------------------------------------------------------------|

|   | (b) | Reports                on Form 8-K |
|--------|-----|------------------------------------|

----

**Signatures**

|                           |                                                                                                                                       |                               |
|--------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------|
|                           | POWERCERV                CORPORATION                                                                                                       |
|                      |                                                                                                                                  |                          |
| February              16, 2006 | By:                                                                                                                              | /s/ John              Stanton |
|                           | John                Stanton,                                                                                                               |
|                           | Chairman,                Principal Executive Officer and PrincipalFinancial                Officer(Duly                Authorized Officer) |

----

**PowerCerv      Corporation**

**EXHIBIT      INDEX**

| EXHIBIT |   |                                                                                                                                                                                                |   |   |   |
|---------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|--------|
| NUMBER  |   | DESCRIPTION                                                                                                                                                                                         |   |   |   |
|    |   |                                                                                                                                                                                                |   |   |   |
| 31.1    |   | Certification                  to Section 302 of the Sarbanes-Oxley Act of 2002 - Chief Executive                  Officer                                                                          |   |   |   |
|    |   |                                                                                                                                                                                                |   |   |   |
| 31.2    |   | Certification                  to Section 302 of the Sarbanes-Oxley Act of 2002 - Chief Financial                  Officer                                                                          |   |   |   |
|    |   |                                                                                                                                                                                                |   |   |   |
| 32.1    |   | Certification                  pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section                  906 of                  the Sarbanes-Oxley Act of 2002 - Chief Executive Officer |   |   |   |
|    |   |                                                                                                                                                                                                |   |   |   |
| 32.2    |   | Certification                  pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section                  906 of                  the Sarbanes-Oxley Act of 2002 - Chief Financial Officer |   |   |   |

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