**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; |
|----|-----------------------------------------------|

| 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; |
|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 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; |
|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 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: |
|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (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; |
|--|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (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 |
|--|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (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 |
|--|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 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): |
|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (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 |
|--|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (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. |
|--|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

----