EXHIBIT 31

                     CERTIFICATION PURSUANT TO SECTION 302
                           OF THE SARBANES-OXLEY ACT


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EXHIBIT 31

        CERTIFICATION OF DISCLOSURE PURSUANT TO 18 U.S.C. SECTION 1350,
      AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002


     In connection with the Annual Report of Paragon Financial Corporation (kna
New Market Latin America, Inc.). (the "Company") on Form 10-K/A-2 (the "Report")
for the period ended December 31, 2004 as filed with the Securities and Exchange
Commission on the date hereof. I, Philip J. Rauch Chief Financial Officer of the
Company,  certify,  pursuant to 18 U.S.C.  Section 1350, as adopted  pursuant to
section 302 of the  Sarbanes-Oxley Act of 2002, that to the best of my knowledge
and belief:

     1. I  certify  that I have  reviewed  the  10-K/A-2  of  Paragon  Financial
Corporation (kna New Market Latin America, Inc.);

     2. Based on my knowledge, the Report does not contain any untrue statements
of a material  fact or omit 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 Report;

     3. Based on my knowledge,  the financials  statements  and other  financial
information  included in the Report fairly present in all material  respects the
financial condition, results of operations, and cash flows of the issuer, as of,
and for, the period presented in the Report;

     4. The Registrant's,  other certifying officers,  and I are responsible for
establishing and maintaining disclosure controls and procedures (as such term is
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-15f and 15d-15f for the
Registrant's and have:

          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's,  including
     its  consolidated  subsidiaries,  is made known to us by other 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
     principals;

          c. Evaluted 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 end of
     the period covered by this Report based on such evaluation; and

          d.  Disclosed in this report any change in the  Registrant's  internal
     control over financial reporting that occurred during the Registrant'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 Registant's  internal control
     over financial reporting.

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     5. The Registrant's, other certifying officers, and I have disclosed, based
on  their  most  recent  evaluation,  to the  issuer's  auditors  and the  audit
committee  of the Board of  Directors  (or  persons  fulfilling  the  equivalent
function);

          a. All significant deficiencies 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
     control over financial reporting.


Dated: October 7, 2008                            Name:Philip J. Rauch


                                                 /s/Philip J. Rauch
                                                _________________________

                                                Position:Chief Financial Officer