**EXHIBIT        31.2**

| a)   | Designed                  such disclosure controls and procedures to ensure that material                  information relating to the registrant, including its consolidated                  subsidiaries, is made known to us by others within those entities,                  particularly during the period in which this quarterly report is                  being                  prepared; |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |   |
|--------|--------|

| b)   | Evaluated                  the effectiveness of the registrant's disclosure controls and procedures                  as of a date within 90 days prior to the filing date of this quarterly                  report (the "Evaluation date"); and |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| c)   | Presented                  in this quarterly report our conclusions about the effectiveness                  of the                  disclosure controls and procedures based on our evaluation as of                  the                  Evaluation Date; |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| a)   | All                  significant deficiencies in the design or operation of internal                  controls                  which could adversely affect the registrant's ability to record,                  process,                  summarize and report financial data and have identified for the                  registrant’s auditors any material weaknesses in internal controls;                  and |
|----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |   |
|--------|--------|

| b)   | Any                  fraud, whether or not material, that involves management or other                  employees who have a significant role in the registrant's internal                  controls; and |
|----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                      |                                                                          |                                       |
|-------------------------------------------|-------------------------------------------------------------------------------|--------------------------------------------|
| Date: August                24, 2005 | By:                                                                 | /s/ Marc                Dell'Immagine |
|                                      | Marc                Dell'Immagine                                             |
|                                      | Controller                  and Principal Accounting                  Officer |

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