**EXHIBIT      31.2**

**CERTIFICATION      OF PRINCIPAL FINANCIAL AND ACCOUNTING OFFICER **

**PURSUANT      TO SECTION 302 OF THE **

**SARBANES-OXLEY      ACT OF 2002 **

|   | 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, including its                consolidated subsidiaries, is made known to us by others within those                entities, particularly during the period in which this annual 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                purposes in accordance with generally accepted accounting principles; |
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|   | c) | evaluated                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; |
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|   | 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 that has materially affected, or is reasonably likely                to                materially affect, the registrant’s internal control over financial                reporting; |
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|   | a)     | all                    significant deficiencies in the design or operation of internal                    controls                    which could adversely affect the registrant’s ability to record, process,                    summarize and report financial data and have identified for the                    registrant’s auditors any material weaknesses in internal controls; 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                  controls over financial reporting.                                                                                                                                                                      |

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| Dated: April                15, 2008 |   |   |   | By: |   | /s/                Seth Shaw |
|                                      |   |   |   |   |   | Seth                ShawChief                Financial Officer |

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