|   | 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 company, 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; |
|--------|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 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 accounting      principles; |
|--------|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | c) | Evaluated      the effectiveness of the company’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 company’s internal control over financial      reporting that occurred during the period covered by the annual report      that has materially affected, or is reasonably likely to materially      affect, the company’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      company’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 company’s internal control over financial      reporting. |
|--------|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| By:    | /s/ Claudio    Zezza |
|--------|----------------------|
|   | Name:                | Claudio    Zezza |
|   | Title:               | Chief Financial      Officer |

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