|   | (a) | Designed      such disclosure controls and procedures, or caused such disclosure      controls and procedures to be designed under our supervision, to ensure      the material information relating to the small business issuer, 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) | 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; |
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|   | (c) | Evaluated      the effectiveness of the small business issuer'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. |
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|   | (d) | Disclosed      in this report any change in the small business issuer's internal control      over financial reporting that occurred during the small business issuer's      most recent fiscal quarter (the small business issuer's fourth fiscal      quarter in the case of an annual report) that has materially affected, or      is reasonably likely to materially affect, the small business issuer's      internal control over financial reporting;and |
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|   | (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 issuer'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 issuer's internal controls      over financial reporting. |
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