**CERTIFICATION**

|   | 1. | I                  have reviewed this quarterly report on Form 10-QSB of the Company                  for the                  quarter ended December 31, 2006; |
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|   | 2. | Based                  on my knowledge, this quarterly 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                  registrant as of, and for, the periods presented in this report; |
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|   | 4. | The                  registrant's other certifying officer and I are responsible for                  establishing and maintaining disclosure controls and procedures                  (as                  defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the                  registrant                  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 registrant, 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) | 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 |
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|  | c) | 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. | The                  registrant's other certifying officer and I have disclosed, based                  on our                  most recent evaluation of internal control over financial reporting,                  to                  the registrant's auditors and the audit committee of the registrant's                  board of directors (or persons performing the equivalent functions): |
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|  | a) | All                    significant deficiencies and material weaknesses in the design                    or                    operation of internal controls over financial reporting which                    are                    reasonably likely to adversely affect the registrant'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 registrant's internal                    control                    over financial reporting. |
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| By:    | /s/ David                M.                Cunningham                                                   |   |   |   |
|   | David                    M. CunninghamChief                    Operating Officer and Chief Financial Officer |   |   |        |
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