**EXHIBIT      31.2**

**CERTIFICATION      OF PERIODIC REPORT**

**PURSUANT      TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002**

|   | 1.                  | I                have reviewed this quarterly report on Form 10-Q of the Company (the                "Report"); |
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| 2.   | Based              on my knowledge, the 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 the              Report; |
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| 3.   | Based              on my knowledge, the financial 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 Company              as of, and for, the periods presented in the              Report; |
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| 4.   | The              Company's other certifying officer and I are responsible for establishing              and maintaining disclosure controls and procedures (as defined in Exchange              Act Rules 13a-15(e) and 15d-15(e)) for the Company and we              have: |
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| (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 Company, including its              consolidated subsidiaries, is made known to us by others within these              entities, particularly during the period in which the Report is being              prepared; |
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| (b)   | Evaluated              the effectiveness of the Company's disclosure controls and procedures              and              presented in the Report our conclusions about the effectiveness of              the              disclosure controls and procedures, as of the end of the period covered              by              the Report based on such evaluation; and |
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| (c)   | Disclosed              in the Report any change in the Company's internal control over financial              reporting that occurred during the Company's most recent fiscal quarter              (the quarter ended April 30, 2006) that has materially affected, or              is              reasonably likely to materially affect, the Company's internal control              over financial reporting; and |
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| 5.   | The              Company's other certifying officer and I have disclosed, based on our              most              recent evaluation of internal control over financial reporting, to              the              Company's auditors and to the Audit Committee of the Board of Directors: |
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| (a)   | All              significant deficiencies or 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 |
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| (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. |
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|   |   |   |                                                                                             |
|--------|--------|--------|--------------------------------------------------------------------------------------------------|
|   |   |   | /s/ JAY              C.              PETERSON                                               |
|        |   |   | Jay                C. PetersonChief                Financial OfficerJune                14, 2006 |

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