EXHIBIT 31.1


RULE 13A-14(A) / 15D-14(A) CERTIFICATION





I,
Michael Goldberg, certify that:





1.
     I have reviewed this Annual Report on Form 10-KSB for
the year ended December 31, 2007.





2.
     Based on my knowledge, this annual report does not
contain any untrue statement of a material fact or omit to state a material fact
necessary to make the statements made, in light of the circumstances under which
such statements were made, not misleading with respect to the period covered by
this report;





3.
     Based on my knowledge, the financial statements, and
other financial information included in this report, fairly present in all
material respects the financial condition, results of operations and cash flows
of the small business issuer as of, and for, the period presented in this annual
report;





4.
      I am responsible for establishing and maintaining
disclosure controls and procedures (as defined in Exchange Act
Rules 13a-15(e) and 15d-15(e)) and internal control over financial
reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the
small business issuer and I have:





a)
designed such disclosure controls and procedures, or caused such disclosure
controls and procedures to be designed under my supervision, to ensure that
material information relating to the small business issuer, including its
consolidated subsidiaries, is made known to me by others within those entities,
particularly during the period in which this report is being
prepared;





b)
designed such internal control over financial reporting, or caused such internal
control over financial reporting to be designed under my supervision, to provide
reasonable assurance regarding the reliability of financial reporting and the
preparation of financial statements for external purposes in accordance with
generally accepted accounting principles;





c)
evaluated the effectiveness of the small business issuer's disclosure controls
and procedures and presented in this report my 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





d)
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;





5.
      I have disclosed, based on my most recent evaluation
of internal control over financial reporting, to the small business issuer's
auditors and the audit committee of small business issuer 's board of directors
(or persons fulfilling the equivalent function):





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.





Date:
April 15, 2008


/s/
      Michael GoldbergMichael
      GoldbergActing
      Chief Executive Officer
              (Principal
      Executive Officer and
              Principal
      Financial and Accounting Officer)