| 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 registrant, including its consolidated subsidiaries, is made known      to us by others within those entities, particularly during the period in      which this report is beingprepared; |
|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| b. | designed such      internal  control over      financial  reporting,  or caused 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 accountingprinciples; |
|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 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 |
|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 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 (the  registrant's      fourth quarter  in  the  case  of      an  annual  report)      that  has  materially      affected,   or  is  reasonably  likely  to  materially      affect,  the registrant's internal control over financial      reporting; and |
|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 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 information;and |
|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 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; |
|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                                  |   |                                       |   |
|-------------------------------------------------------|--------|--------------------------------------------|--------|
| Date:   April  15,      2009 |        | /s/  Steve Rubakh                |   |
|                                                  |   | Steve      Rubakh, Chief Financial Officer |   |

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