|   | (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 report is being      prepared; |
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|   | (b) | Omitted; |
|--------|-----|----------|

|   | (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 annual 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 and material weaknesses in the design or      operation of internal control 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 |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (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 financialreporting. |
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| Date:       February 20, 2008 | By:    | /s/Jay Needleman             |   |
|------------------------------------|--------|------------------------------|--------|
|                               | Name:  | Jay      Needleman           |   |
|                               | Title: | Chief      Financial Officer |   |