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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 small business                  issuer,                  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; |
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|  | (b)                  Designed such internal control over financial reporting, or causes                  such                  internal control over financial reporting to be designed under                  our                  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; |
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|  | (c)                  Evaluated the effectiveness of the small business issuer'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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|  | (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 quarterly report) that                  has                  materially affected or is reasonably likely to materially affect,                  the                  small business issuer's internal control over financial reporting;                  and |
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|  | (a)                  all significant deficiencies in the design or operation of internal                  controls 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 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 small business issuer's                  internal control over financial                  reporting. |
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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 small business                  issuer,                  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)                  Designed such internal control over financial reporting, or causes                  such                  internal control over financial reporting to be designed under                  our                  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 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 |
|--|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (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 quarterly report) that                  has                  materially affected or is reasonably likely to materially affect,                  the                  small business issuer's internal control over financial reporting;                  and |
|--|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (a)                  all significant deficiencies in the design or operation of internal                  controls 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 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 small business issuer's                  internal control over financial                  reporting. |
|--|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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