| (d)   | 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 me by others within those                entities, particularly during the period in which the periodic report                is                being prepared; |
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| (e)   | 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 quarterly report based on such evaluation;                and |
|-----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (f)   | 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; and |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (j)   | all                significant deficiencies 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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| (ii)  | 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. |
|------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| /s/                  Raghunath Kilambi     |   |
|--------------------------------------------|--------|
| Raghunath                  Kilambi,        |   |
| Chief                    Financial Officer |   |

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