**EXHIBIT      31**

**CERTIFICATIONS**

|   | 2. | Based                on my knowledge, this Annual 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                Annual Report; |
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|   | 3. | Based                on my knowledge, the financial statements, and other financial information                included in this Annual Report, fairly present in all material respects                the financial condition, results of operations and cash flows of                the                Registrant as of, and for, the periods presented in this Annual Report; |
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|   | 4. | I                am responsible for establishing and maintaining disclosure controls                and                procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) and                internal control over financial reporting (as defined in Exchange                Act                Rules 13a-15(f) and 15d-15(f)) for the Registrant and I have: |
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|   | a) | designed                such disclosure controls and procedures to ensure that material                information relating to the Registrant, including its consolidated                subsidiaries, is made known to me by others within those entities,                particularly during the period in which this Annual Report is being                prepared; |
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|   | b) | designed                such internal control over financial reporting, to provide reasonable                assurance regarding the reliability of financial reporting and the                preparation of financial statements for external purposes in accordance                with generally acceptable accounting principles; |
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|   | c) | evaluated                the effectiveness of the Registrant’s disclosure controls and procedures                and presented in this report my 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; |
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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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|   | 5. | I                have disclosed, based on my most recent evaluation of internal control                over financial reporting, to the Registrant’s auditors and the audit                committee of Registrant’s board of directors (or persons performing the                equivalent function); |
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|   | a) | all                significant deficiencies 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 |
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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: October              20, 2006 | By:                                                                     | /s/ Chi              Keung              Wong |
|                                     | Chi              Keung Wong,                                                      |
|                                     | Chief                Executive Officer and Chief                Financial Officer |