|    | 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 is made known to us by others      within those entities, particularly during the period in which this report      is being prepared;  |
|--------------|----------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|    | b)  | 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  |
|--------------|----------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|    | c)  | disclosed in this      report any change in the registrant's internal control over financial      reporting that occurred during the period covered by this report that has      materially affected, or is reasonably likely to materially affect, the      registrant's internal control over financial reporting.  |
|--------------|----------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 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: May 13,      2008   |  /s/      James      Altucher                                          |
|--------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|       | James Altucher,      Principal Executive  Officer                                                                                                                                                                                                                              |

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