**Exhibit      31.1**

**CERTIFICATION**

| 1. | I                have reviewed this annual                report on Form 10-K/A of the                Company; |
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| 2. | Based                on my knowledge, this                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 this                report; |
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| 3. | Based                on my knowledge, the                financial statements, and other financial information included in                this                report, fairly present in all material respects the financial condition,                results of operations and cash flows of the registrant as of, and                for, the                periods presented in this                report; |
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| 4. | I                am responsible for establishing                and maintaining disclosure controls and procedures (as defined in                Exchange                Act Rules 13a-15(e) and 15d-15(e))** **for                the registrant and                have: |
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|  | (a) | Designed                such disclosure controls and procedures, or caused such disclosure                controls and procedures to be designed under my supervision, to ensure                that material information relating to the registrant, including its                consolidated subsidiaries, is made known to me by others within those                entities, particularly during the period in which this report is                being                prepared; |
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|  | (b) | Evaluated                the effectiveness of the registrant’s disclosure controls and procedures                and presented in this report my 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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|  | (c) | Disclosed                in this report any change in the registrant’s internal control over                financial reporting that occurred during the registrant’s fourth fiscal                quarter that has materially affected, or is reasonably likely to                materially affect, the registrant’s internal control over financial                reporting; and |
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| 5. | I                have disclosed, based on my                most recent evaluation of internal control over financial reporting,                to                the registrant’s auditors and the audit committee of the registrant’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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| Date:                  October 10, 2007 |   | /s/ Philip              J.              Rauch |   |
|                                    |   | Philip                J. Rauch                     |   |
|                                    |   | Chief                Financial Officer             |   |
|                                    |   |                                               |   |