**CERTIFICATION      OF CHIEF FINANCIAL OFFICER**

**PURSUANT      TO THE SECURITIES EXCHANGE ACT OF 1934,**

**RULES      13a-14 AND 15d-14**

**AS      ADOPTED PURSUANT TO **

**SECTION      302 OF THE SARBANES-OXLEY ACT OF 2002**

| 1. | I                have reviewed this Report; |
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| 2. | Based                on my knowledge, this 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; |
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| 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                Company,                as of, and for, the periods presented in this                Report; |
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| 4. | I                and the other certifying officers of the Company are responsible                for                establishing and maintaining disclosure controls and procedures (as                defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the Company                and                have: |
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|  | (a) | Designed                such disclosure controls and procedures, or caused such disclosure                controls and procedures to be designed under our supervision, to                ensure                that material information relating to the Company, including any                consolidated subsidiaries, is made known to us by others within those                entities, particularly during the period in which this Report is                being                prepared; |
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|  | (b) | Evaluated                the effectiveness of the Company's disclosure controls and procedures                and                presented in this Report our conclusions about the effectiveness                of the                disclosure controls and procedures, as of the end of the period covered                by                this Report based on such evaluation;                and |
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|  | (c) | Disclosed                in this Report any change in the Company’s internal control over financial                reporting that occurred during the Company’s most recent fiscal quarter                (the Company’s fourth fiscal quarter in the case of an annual report) that                has materially affected, or is reasonably likely to materially affect,                the                Company’s internal control over financial reporting;                and |
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| 5. | I                and the other certifying officers have disclosed, based on our most                recent                evaluation of internal control over financial reporting, to the Company’s                auditors and to the audit committee of the Company’s board of directors                (or persons performing the equivalent                functions): |
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|  | (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 Company's ability to record,                process, summarize and report financial information;                and |
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|  | (b) | Any                fraud, whether or not material, that involves management or other                employees who have a significant role in the Company's internal control                over financial reporting. |
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