**Exhibit      31.2 **

|  | 2. | designed                such disclosure controls and procedures 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 quarterly report is                being                prepared; |
|--|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | d. | Omitted                pursuant to SEC release Nos. 33-8238 and                34-47986; |
|--|----|------------------------------------------------------------------------------------------|

|  | 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 date of this quarterly report                (the “Evaluation Date”); and |
|--|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | d. | disclosed                in this report any change in the registrant’s internal control over                financial reporting that occurred during the most recent fiscal quarter                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 controls 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                controls over financial reporting; and |
|--|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                    |                                   |                                               |
|-----------------------------------------|----------------------------------------|----------------------------------------------------|
| Dated:                November 17, 2006 |                                   | /s/ James              E.              Parker |
|                                    | James                E. Parker         |
|                                    | Chief                Financial Officer |

----