EXHIBIT
31





CERTIFICATION
PURSUANT TO


18 U.S.C.
SECTION 1350


AS
ADOPTED PURSUANT TO


SECTION
302 OF THE SARBANES OXLEY ACT OF 2002


CERTIFICATION








I, Gary T. Stroud, certify
that:





1.  I
have reviewed  this Annual Report of Form 10-KSB of the
Company;





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;





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 Company as of, and for,
the periods presented in this report;





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)) and internal control
over financial reporting (as defined in Exchange Act Rules 13a-15(f) and
15d-15(f)) for the Company and have:





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 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;





b.
Designed such internal control over
financial  reporting,  or caused such internal control over
financial reporting to be designed under my 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;





c.
Evaluated the effectiveness of the Company'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





d.  Disclosed  in
this  report  any  change in
the  Company's  internal control over financial reporting
that occurred during the Company's most recent fiscal quarter (the Company's
fourth fiscal quarter in the case of an annual report) that has materially
affected, or is reasonably likely to materially affect, the Company's internal
control over financial reporting; and





5. I have
disclosed, based on my 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):





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





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.











DATE:
      April 15, 2008
            /s/ Gary T. StroudChief
      Financial  and Accounting
Officer