----

**For      the quarterly period ended September 30, 2004**

**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, Suite 910, Tampa, FL 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 September 30, 2004                (unaudited)          |     |
| and                December 31, 2003 (audited)                                                                    | 2        |
|                                                                                                              |     |
| Condensed                Consolidated Statements of Operations for the three and nine months                ended |     |
| September                30, 2004 and 2003 (unaudited)                                                            | 3        |
|                                                                                                              |     |
| Condensed                Consolidated Statements of Cash Flows for the nine months ended                          |     |
| September                30, 2004 and 2003 (unaudited)                                                            | 4        |
|                                                                                                              |     |
| Condensed                Consolidated Statement of Stockholders’ Equity for the nine                months  |     |
| ended                September 30, 2004 (unaudited)                                                               | 5        |
|                                                                                                              |     |
| Notes                to Condensed Consolidated Financial Statements (unaudited)                                   | 6-9      |
|                                                                                                              |     |
| Item                2. Management's Discussion and Analysis or Plan of                Operations                  | 10-13    |
|                                                                                                              |     |
| 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       |
|                                                                                                              |     |
| Certifications                                                                                                    | 17-20    |

----

**Part      I. FINANCIAL INFORMATION**

**Item      1. Financial Statements**

**PowerCerv      Corporation and Subsidiary**

**Condensed      Consolidated Balance Sheets**

**Assets**

|                                                             |   | September                30, |     |                        |   |
|------------------------------------------------------------------|--------|------------------------------|----------|-----------------------------|--------|
|                                                             |   | 2004                         |     | December                31, |   |
|                                                             |   | (unaudited)                  |     | 2003                        |   |
| Current                assets:                                   |   |                         |     |                        |   |   |   |
| Cash                and cash equivalents                         |   | $                            | 21,505   |                        | $      | 33,086 |   |
| Note                receivable, related party                    |   |                         | -        |                        |   | 110,000 |   |
| Marketable                equity securities (restated)           |   |                         | 134,110  |                        |   | 123,293 |   |
| Other                current assets                              |   |                         | 2,000    |                        |   | 11,000 |   |
|                                                             |   |                         |     |                        |   |   |   |
| Total                current assets                              |   |                         | 157,615  |                        | $      | 277,379 |   |
|                                                             |   |                         |     |                        |   |   |   |
| Total                assets                                      |   | $                            | 157,615  |                        | $      | 277,379 |   |
|                                                             |   |                         |     |                        |   |   |   |
| **Liabilities                and Stockholders' Deficit**         |
|                                                             |   |                         |     |                        |   |   |   |
| Current                liabilities:                              |   |                         |     |                        |   |   |   |
| Accounts                payable                                  |   | $                            | 25,616   |                        | $      | 11,398 |   |
| Accrued                expenses                                  |   |                         | 345,565  |                        |   | 344,563 |   |
| Due                to related party                              |   |                         | 85,248   |                        |   | - |   |
|                                                             |   |                         |     |                        |   |   |   |
| Total                current liabilities                         |   |                         | 456,429  |                        |   | 355,961 |   |
|                                                             |   |                         |     |                        |   |   |   |
|                                                             |   |                         |     |                        |   |   |   |
| Commitments                and contingencies                     |   |                         | -        |                        |   | - |   |
|                                                             |   |                         |     |                        |   |   |   |
| Stockholders’                deficit (restated)            |   |                         | (298,814 | )                           |   | (78,582 | ) |
|                                                             |   |                         |     |                        |   |   |   |
| Total                liabilities and stockholders’ deficit |   | $                            | 157,615  |                        | $      | 277,379 |   |

----

**PowerCerv        Corporation and Subsidiary**

**Condensed        Consolidated Statements of Operations **

**(Unaudited)**

|                                             |   | Three                months ended September 30 |      | Nine                months ended September 30, |   |
|--------------------------------------------------|--------|------------------------------------------------|-----------|------------------------------------------------|--------|
|                                             |   | 2004                                           |      | 2003                                           |   | 2004 |   | 2003 |   |
|                                             |   |                                           |      |                                           |   |   |   |   |   |
| Revenues                                         |   | $                                              | -         |                                           | $      | - |   | $ | - |   | $ | - |   |
|                                             |   |                                           |      |                                           |   |   |   |   |   |   |   |   |   |
| Costs                and expenses:               |   |                                           |      |                                           |   |   |   |   |   |   |   |   |   |
| General                and administrative        |   |                                           | 5,930     |                                           |   | 31,000 |   |   | 83,124 |   |   | 131,000 |   |
|                                             |   |                                           |      |                                           |   |   |   |   |   |   |   |   |   |
| Operating                loss                    |   |                                           | (5,930    | )                                              |   | (31,000 | ) |   | (83,124 | ) |   | (131,000 | ) |
|                                             |   |                                           |      |                                           |   |   |   |   |   |   |   |   |   |
| Litigation                settlement income      |   |                                           | -         |                                           |   | - |   |   | 125,000 |   |   | - |   |
| Interest                income, net              |   |                                           | -         |                                           |   | 2,000 |   |   | - |   |   | 7,000 |   |
|                                             |   |                                           |      |                                           |   |   |   |   |   |   |   |   |   |
| Income                (loss) before income taxes |   |                                           | (5,930    | )                                              |   | (29,000 | ) |   | 41,876 |   |   | (124,000 | ) |
|                                             |   |                                           |      |                                           |   |   |   |   |   |   |   |   |   |
| Income                tax provision              |   |                                           | -         |                                           |   | - |   |   | - |   |   | 3,000 |   |
|                                             |   |                                           |      |                                           |   |   |   |   |   |   |   |   |   |
| Net                income (loss)                 |   |                                           | (5,930    | )                                              |   | (29,000 | ) |   | 41,876 |   |   | (121,000 | ) |
|                                             |   |                                           |      |                                           |   |   |   |   |   |   |   |   |   |
| Preferred                stock dividends         |   |                                           | -         |                                           |   | - |   |   | (                270,000 | ) |   | - |   |
|                                             |   |                                           |      |                                           |   |   |   |   |   |   |   |   |   |
| Net                loss attributable to          |   |                                           |      |                                           |   |   |   |   |   |   |   |   |   |
| common                shareholders               |   |                                           | ($5,930   | )                                              |   | ($29,000 | ) | $ | (228,124 | ) |   | ($127,000 | ) |
|                                             |   |                                           |      |                                           |   |   |   |   |   |   |   |   |   |
| Income                (loss) per common share:   |   |                                           |      |                                           |   |   |   |   |   |   |   |   |   |
| Basic                and diluted:                |   |                                           |      |                                           |   |   |   |   |   |   |   |   |   |
| Net                income (loss)                 |   |                                           | ($0.00    | )                                              |   | ($0.02 | ) | $ | 0.02 |   |   | ($.10 | ) |
| Net                loss attributable to          |   |                                           |      |                                           |   |   |   |   |   |   |   |   |   |
| common                shareholders               |   |                                           | ($0.00    | )                                              |   | ($0.02 | ) |   | ($0.11 | ) |   | ($.10 | ) |
|                                             |   |                                           |      |                                           |   |   |   |   |   |   |   |   |   |
| Shares                used in computing income   |   |                                           |      |                                           |   |   |   |   |   |   |   |   |   |
| (loss)                per share:                 |   |                                           |      |                                           |   |   |   |   |   |   |   |   |   |
| Basic                and diluted                 |   |                                           | 2,310,000 |                                           |   | 1,312,778 |   |   | 2,087,178 |   |   | 1,312,778 |   |

----

**PowerCerv        Corporation and Subsidiary**

**Condensed        Consolidated Statements of Operations **

**(Unaudited)**

|                                                       |   | Nine                months ended September, 30 |     |
|------------------------------------------------------------|--------|------------------------------------------------|----------|
|                                                       |   | 2004                                           |     | 2003 |   |
| Cash                flows from operating activities:       |   |                                           |     |   |   |   |   |
|                                                       |   |                                           |     |   |   |   |   |
| Net                income (loss)                           |   | $                                              | 41,876   |   |   | ($127,000 | ) |
| Adjustments                to reconcile net income         |   |                                           |     |   |   |   |   |
| (loss)                to net cash used in operating        |   |                                           |     |   |   |   |   |
| activities:                                                |   |                                           |     |   |   |   |   |
| Changes                in assets and liabilities           |   |                                           | 24,220   |   |   | (218,000 | ) |
|                                                       |   |                                           |     |   |   |   |   |
| Net                cash flows provided by (used in)        |   |                                           |     |   |   |   |   |
| operating                activities                        |   |                                           | 66,096   |   |   | (345,000 | ) |
|                                                       |   |                                           |     |   |   |   |   |
| Cash                flows from investing activities:       |   |                                           |     |   |   |   |   |
| Proceeds                received on notes receivable       |   |                                           | 110,000  |   |   | 121,000 |   |
|                                                       |   |                                           |     |   |   |   |   |
| Net                cash flows used in investing activities |   |                                           | 110,000  |   |   | 121,000 |   |
|                                                       |   |                                           |     |   |   |   |   |
| Cash                flows from financing activities:       |   |                                           |     |   |   |   |   |
| Related                party loan proceeds                 |   |                                           | 85,248   |   |   | - |   |
| Payment                of cash distribution to             |   |                                           |     |   |   |   |   |
| stockholders                                               |   |                                           | (272,925 | ) |   | - |   |
|                                                       |   |                                           |     |   |   |   |   |
| Net                cash flows provided by financing        |   |                                           |     |   |   |   |   |
| activities                                                 |   |                                           | (187,677 | ) |   | - |   |
|                                                       |   |                                           |     |   |   |   |   |
| Net                decrease in cash and cash equivalents   |   |                                           | (11,581  | ) |   | (224,000 | ) |
|                                                       |   |                                           |     |   |   |   |   |
| Cash                and cash equivalents, beginning of     |   |                                           |     |   |   |   |   |
| period                                                     |   |                                           | 33,086   |   |   | 245,000 |   |
|                                                       |   |                                           |     |   |   |   |   |
| Cash                and cash equivalents, end of period    |   | $                                              | 21,505   |   | $ | 21,000 |   |

**SUPPLEMENTAL      DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:**

| · | In                2004, the Company converted 997,222 shares of preferred stock to                997,222                shares of common stock. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------|

| · | In                2004, $27,075 in stock subscriptions receivable were funded through                a                reduction in cash dividends to stockholders. These stock subscriptions                receivable have been levied by the IRS and, as such, the payments                further                reduced amounts due the IRS. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

**PowerCerv        Corporation and Subsidiary**

**Condensed        Consolidated Statement of Stockholders' Deficit **

**For        the Nine Months ended September 30, 2004**

**(Unaudited)**

|                                                                                                                   |   |                                          |      |                                             |   |       |   |   |      |          |   |     |   |        |       | Accumulated  |   |          |   |
|------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------|-----------|--------------------------------------------------|--------|------------|--------|--------|-----------|---------------|--------|----------|--------|-------------|------------|--------------|--------|---------------|--------|
|                                                                                                                   |   | Common                      Stock   |      | Preferred                      Stock   |   | Additional |   |   |      |          |   | Stock    |   | Other       |       | Other        |   | Total         |   |
|                                                                                                                   |   |                                          |      | Par                                              |   |       |   | Par    |      | Paid-In       |   | Treasury |   | Accumulated |       | Subscription |   | Comprehensive |   | Comprehensive |   | Stockholders’ |   |
|                                                                                                                   |   | Shares                                        |      | Value                                            |   | Shares     |   | Value  |      | Capital  |   | Stock    |   | Deficit     |       | Receivable   |   | Income        |   | Income |   | Deficit |   |
| Balance,                      December 31, 2003, as originally reported                                                |   |                                          | 1,312,778 |                                             | $      | 1,313      |   |   | 1,022,222 |          | $      | 1,022    |   | $           | 51,704,944 |         |   | ($25,931      | )      |   | ($51,811,223 | ) |   | ($72,000 | ) |   |  |   | $ | 0 |   |   | ($201,875 | ) |
| Prior                      period adjustment                                                                           |   |                                          | -         |                                             |   | -          |   |   | -         |          |   | -        |   |        | -          |         |   | -             |   |   | 69,967 |   |   | - |   |   |   |   |   | 53,326 |   | $ | 123,293 |   |
| Balance,                      December 31, 2003 (restated)                                                             |   |                                          | 1,312,778 |                                             |   | 1,313      |   |   | 1,022,222 |          |   | 1,022    |   |        | 51,704,944 |         |   | (25,931       | )      |   | (51,741,256 | ) |   | (72,000 | ) |   |   |   |   | 53,326 |   |   | (78,582 | ) |
|                                                                                                                   |   |                                          |      |                                             |   |       |   |   |      |          |   |     |   |        |       |         |   |          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Cash                      dividends to stockholders                                                                    |   |                                          | -         |                                             |   | -          |   |   | -         |          |   | -        |   |        | -          |         |   | -             |   |   | (272,925 | ) |   | - |   |   |   |   |   | - |   |   | (272,925 | ) |
|                                                                                                                   |   |                                          |      |                                             |   |       |   |   |      |          |   |     |   |        |       |         |   |          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Reduction                      of subscription receivable in lieu of cash dividend to                      stockholder |   |                                          | -         |                                             |   | -          |   |   | -         |          |   | -        |   |        | -          |         |   | -             |   |   | (27,075 | ) |   | 27,075 |   |   |   |   |   | - |   |   | - |   |
|                                                                                                                   |   |                                          |      |                                             |   |       |   |   |      |          |   |     |   |        |       |         |   |          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Conversion                      of preferred stock to common stock                                                |   |                                          | 997,222   |                                             |   | 997        |   |   | (997,222  | )             |   | (997     | )      |        | -          |         |   | -             |   |   | - |   |   | - |   |   |   |   |   | - |   |   | - |   |
|                                                                                                                   |   |                                          |      |                                             |   |       |   |   |      |          |   |     |   |        |       |         |   |          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Comprehensive                      income:                                                                             |   |                                          |      |                                             |   |       |   |   |      |          |   |     |   |        |       |         |   |          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net                      income                                                                                        |   |                                          |      |                                             |   |       |   |   |      |          |   |     |   |        |       |         |   |          |   |   | 41,876 |   |   |   |   |   | 41,876 |   |   |   |   |   | 41,876 |   |
|                                                                                                                   |   |                                          |      |                                             |   |       |   |   |      |          |   |     |   |        |       |         |   |          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Unrealized                      investment gain                                                                        |   |                                          |      |                                             |   |       |   |   |      |          |   |     |   |        |       |         |   |          |   |   |   |   |   |   |   |   | 10,817 |   |   | 10,817 |   |   | 10,817 |   |
| Comprehensive                      income                                                                              |   |                                          |      |                                             |   |       |   |   |      |          |   |     |   |        |       |         |   |          |   |   |   |   |   |   |   | $ | 52,693 |   |   |   |   |   |   |   |
|                                                                                                                   |   |                                          |      |                                             |   |       |   |   |      |          |   |     |   |        |       |         |   |          |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balance,                      September 30, 2004                                                                       |   |                                          | 2,310,000 |                                             | $      | 2,310      |   |   | 25,000    |          | $      | 25       |   | $           | 51,704,944 |         |   | ($25,931      | )      |   | ($51,999,380 | ) |   | ($44,925 | ) |   |   |   | $ | 64,143 |   |   | ($298,814 | ) |

----

**PowerCerv        Corporation and Subsidiary**

**Notes        to Condensed Consolidated Financial Statements**

**(Unaudited)**

| **1.** | **Organization                and Operations** |
|--------|------------------------------------------------|

----

**PowerCerv        Corporation and Subsidiary**

**Notes        to Condensed Consolidated Financial Statements**

**(Unaudited)**

| **2.** | **Summary                of significant accounting                policies** |
|--------|------------------------------------------------------------------------------|

***Use      of estimates -***

***Marketable      equity securities***

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

***Accumulated      other comprehensive income***

| **3.** | **Marketable                equity securities** |
|--------|-------------------------------------------------|

|                         |   |   |   | Net                Unrealized |   | Fair   |   |
|------------------------------|--------|--------|--------|-------------------------------|--------|--------|--------|
|                         |   | Cost   |   | Holding                Gains  |   | Value  |   |
| Common                stocks |   | $      | 69,967 |                          | $      | 64,143 |   | $ | 134,110 |   |

----

**PowerCerv        Corporation and Subsidiary**

**Notes        to Condensed Consolidated Financial Statements**

**(Unaudited)**

| **4.** | **Accrued                Expenses** |
|--------|-------------------------------------|

| Income                tax assessment |   | $      | 227,296 |   |
|--------------------------------------|--------|--------|---------|--------|
| Other                                |   |   | 118,269 |   |
|                                 |   |   |    |   |
|                                 |   | $      | 345,565 |   |

| **5.** | **Stockholders'                equity** |
|--------|-----------------------------------------|

|   | In                March 2004, all of the outstanding 997,222 shares of preferred stock                of                the Company were converted to 997,222 shares of common                stock. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| **6.** | **Income                taxes** |
|--------|---------------------------------|

| Deferred                tax assets consist of the following as of September30,                2004: |   |   |        |   |
|-----------------------------------------------------------------------------------------------------|--------|--------|-------------|--------|
| Net                operating loss carryforwards (subject to annual                limitation)       |   | $      | 14,005,000  |   |
| Valuation                allowance                                                                  |   |   | (14,005,000 | )      |
|                                                                                                |   | $      | -           |   |

----

**PowerCerv        Corporation and Subsidiary**

**Notes        to Condensed Consolidated Financial Statements**

**(Unaudited)**

| 7. | **Related                party transactions:** |
|----|------------------------------------------------|

| **8.** | **Prior                period adjustment** |
|--------|--------------------------------------------|

|                                             |   | As                Originally |        |        |   | As       |   |
|--------------------------------------------------|--------|------------------------------|-------------|-------------|--------|----------|--------|
|                                             |   | Reported                     |        | Adjustments |   | Restated |   |
| Investments                                      |   | $                            | -           |        | $      | 123,293  |   | $ | 123,293 |   |
| Total                current assets              |   |                         | 154,086     |        |   | 123,293  |   |   | 277,379 |   |
| Accumulated                deficit               |   |                         | (51,811,223 | )           |   | 69,967   |   |   | (51,741,256 | ) |
| Accumulated                other                 |   |                         |        |        |   |     |   |   |   |   |
| comprehensive                income              |   |                         | -           |        |   | 53,326   |   |   | 53,326 |   |
| Total                Stockholders’ Deficit |   |                         | (201,875    | )           |   | 123,293  |   |   | (78,582 | ) |
| Total                Liabilities &           |   |                         |        |        |   |     |   |   |   |   |
| Stockholders’                Deficit       |   |                         | 154,086     |        |   | 123,293  |   |   | 277,379 |   |

| **9.** | **Subsequent                event** |
|--------|-------------------------------------|

----

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

**Dividends      and Preferred Stock Conversion**

----

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

**Results      of operations**

|                                      |   |                                            |    |                                           |   |
|-------------------------------------------|--------|-------------------------------------------------|---------|------------------------------------------------|--------|
|                                      |   | **Three                months ended September** |    | **Nine                months ended September** |   |
|                                      |   | **2004**                                        |    | **2003**                                       |   | **%                Change** |   | **2004** |   | **2003** |   | **%                Change** |   |
| Revenue                                   |   | $                                               | 0       |                                           | $      | 0 |   |   | 0 | % | $ | 0 |   | $ | 0 |   |   | 0 | % |
| General                and administrative |   |                                            | 5,930   |                                           |   | 31,000 |   |   | -81 | % |   | 83,124 |   |   | 131,000 |   |   | -37 | % |
|                                      |   |                                            |    |                                           |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Operating                loss             |   |                                            | (5,930  | )                                              |   | (31,000 | ) |   | -81 | % |   | (83,124 | ) |   | (131,000 | ) |   | -37 | % |
|                                      |   |                                            |    |                                           |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Other                income, net          |   |                                            | 0       |                                           |   | 2,000 |   |   | -100 | % |   | 125,000 |   |   | 7,000 |   |   | 1686 | % |
| Income                tax provision       |   |                                            | 0       |                                           |   | 0 |   |   |   |   |   | 0 |   |   | (3,000 | ) |   |   |   |
|                                      |   |                                            |    |                                           |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net                income (loss)          |   |                                            | ($5,930 | )                                              |   | ($29,000 | ) |   | -80 | % | $ | 41,876 |   |   | ($127,000 | ) |   | -133 | % |

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

***Other      income***

***Income      taxes***

----

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

**Liquidity      and Capital Resources**

----

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

**Liquidity      and Capital Resources (continued)**

**ITEM      3. CONTROLS AND PROCEDURES.**

----

**Part      II. Other Information**

**Item      1. Legal Proceedings**

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

| (a) | Exhibits |
|-----|----------|

|  | 31.1 | Certification                of Chairman pursuant to Sarbanes-Oxley Section                302. |
|--|------|-------------------------------------------------------------------------------------------------|

|  | 32.1 | Certification                of Chairman pursuant to 18 U.S.C. Section                1350 |
|--|------|--------------------------------------------------------------------------------------------|

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

----

**Signatures**

|                                    |                                                                                                                                              |                            |
|-----------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------|
|                                    | POWERCERV CORPORATION                                                                                                                             |
|                               |                                                                                                                                         |                       |
| Date:                September 26, 2005 |                                                                                                                                              | /s/                John Stanton |
|                                    | John                Stanton,                                                                                                                      |
|                                    | Chairman,                  Principal Financial Officer and PrincipalAccounting                  Officer(Duly                  Authorized Officer) |

----

**PowerCerv      Corporation**

**EXHIBIT      INDEX**

| EXHIBITNUMBER | DESCRIPTION                                                                 | PAGE   |
|---------------|-----------------------------------------------------------------------------|--------|
|          |                                                                        |   |
| 31.1          | Certification                to Section 302 of the Sarbanes-Oxley Act       |   |
|          | of                2002 - Chief Executive Officer                            | 17     |
|          |                                                                        |   |
| 31.2          | Certification                to Section 302 of the Sarbanes-Oxley Act       |   |
|          | of                2002 - Chief Financial Officer                            | 18     |
|          |                                                                        |   |
| 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                                      | 19     |
|          |                                                                        |   |
| 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                                      | 20     |

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