|   | 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 report is beingprepared; |
|--------|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 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; |
|--------|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 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; and |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 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      (the  registrant’s  fourth fiscal  quarter      in the case of an annual report) that has materially      affected,   or  is  reasonably   likely  to  materially  affect  the      registrant’s internal control over financial reporting;  and |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |  /s/      Robert K. Hynes   |
|--------|----------------------------------|
|   | Robert      K. Hynes             |
|   | Principal      Financial Officer |
|   |                             |