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|   | 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 registrant, including its                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) | paragraph                omitted in accordance with SEC transition Rules contained in SEC                Release                No. 33-8238; |
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|   | c) | evaluated                the effectiveness of the registrant’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 registrant’s internal control over                financial reporting that occurred during the registrant’s most recent                fiscal quarter that has materially affected, or is reasonably likely                to                materially affect, the registrant’s internal control over financial                reporting; and |
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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 registrant’s ability to record,                process, summarize and report financial data and have identified                for the                registrant’s auditors any material weakness in internal controls;                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 registrant’s internal control                over financial reporting. |
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| Date:  | August                11, 2005 | */s/*Richard                Achron             |   |
|--------|--------------------------------|------------------------------------------------|--------|
|   |                           | Richard                Achron             |
|   |                           | Principal              Financial Officer  |

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