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**EXHIBIT        31**

**Certifications**

| 1. | I                  have reviewed this quarterly report on Form 10-QSB for the quarterly                  period ended September 30, 2007; |
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| 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; |
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| 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                  small                  business issuer as of, and for, the periods presented in this                  report; |
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| 4. | I                  am responsible for establishing and maintaining disclosure controls                  and                  procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))                  for                  the small business issuer and have: |
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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 the small business issuer, particularly during the period                  in which                  this report is being prepared; |
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|   | b) | 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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|   | c) | 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; |
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| 5. | I                  have disclosed, based on my most recent evaluation of internal                  control                  over financial reporting, to the small business issuer's auditors                  and the                  audit committee of the small business issuer’s board of directors (or                  persons fulfilling the equivalent                  function): |
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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 |
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|   | 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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|   |   | Date:                November 19, 2007                  |
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|   |   |                                                    |
|   |   | /s/                MICHAEL GOLDBERG                     |
|   |   | MICHAEL                GOLDBERG                         |
|   |   | ACTING                CHIEF EXECUTIVE OFFICER           |
|   |   | (PRINCIPAL              EXECUTIVE OFFICER AND PRINCIPAL |
|   |   | FINANCIAL                AND ACCOUNTING OFFICER)        |