**CERTIFICATION**

|   | 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 quarterly                  report is                  being prepared; |
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|   | b. | (paragraph                  omitted pursuant to SEC Release Nos. 33-8238 and                  34-47986); |
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|   | c. | evaluated                  the effectiveness of the Company’s disclosure controls and procedures and                  presented in this quarterly report our conclusions about the effectiveness                  of the disclosure controls and procedures, as of the end of the                  period                  covered by this quarterly report based on such evaluation;                  and |
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|   | d. | disclosed                  in this quarterly report any change in the Company’s internal control over                  financial reporting that occurred during the Company’s most recent fiscal                  quarter that has materially affected, or is reasonably likely to                  materially affect, the Company’s internal control over financial                  reporting. |
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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 Company’s ability to record,                  process, summarize and report financial information;                  and |
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|   |   |   |
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|   | 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. |
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|   |                                                                                                                                                            | /s/                Keith Walz |
|   | Keith                  WalzChief                  Financial Officer (Principal Financial                  and Accounting Officer) December                  15, 2005 |

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