**CERTIFICATION        OF CHIEF FINANCIAL OFFICER**
**        PURSUANT TO**

**SECTION 302(a)        OF THE SARBANES-OXLEY ACT OF 2002**

| 2.   | Based                on my knowledge, the annual 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 the                annual                report; |
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| 3.   | The                Company’s other certifying officer(s) 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)) and internal                control over financial reporting (as defined in Exchange Act Rules                13a-15(f) and 15(d)-15(f)) for the Company 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 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; |
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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                purpose                in accordance with generally accepted accounting                principles; |
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| (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 |
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| (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 the financial reporting; and |
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| 4.   | The                Company’s other certifying officer(s) and I have disclosed, based on our                most recent evaluation of internal control over financial reporting,                to                the Company’s auditors and the audit committee of the Company’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 control 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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