**Exhibit          99.3 **

**Rule          13a-14(a) 15(d)-14(a) Certification **

**By          Chief Financial Officer**

|   | 2. | Based                    on my knowledge, this report does not contain any untrue statements                    of a                    material fact or omit to state a material fact necessary to make                    the                    statements made, in the light of the circumstances under which                    such                    statements were made, not misleading with respect to the period                    covered by                    this report; |
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|   | 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 small                    business issuer as of, and for, the periods presented in this                    report; |
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|   | 4. | The                    small business issuer’s other certifying officer(s) 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)) and internal                    control over financial reporting (as defined in Exchange Act                    Rules                    13a-15(f) and 15d-15(f)) for the small business issuer and have: |
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| (c)   | Designed                    such disclosure controls and procedures, or cause such disclosure                    controls                    and procedures to be designed under our supervision, to ensure                    that                    material information relating to the small business issuer, 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; |
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| (d)   | 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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| (e)   | Evaluated                    the effectiveness of the small business issuer’s disclosure controls and                    procedures and presented in this report our conclusions about                    the                    effectiveness of the disclosure controls and procedures, as the                    end of the                    period covered by this report based on such evaluation;                    and |
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| (f)   | Disclosed                    in this report any changes in the small business issuer’s internal control                    over financial reporting that occurred during the small business                    issuer’s                    most recent fiscal quarter (the small business issuer’s forth fiscal                    quarter in the case of an annual report) that has materially                    affected, or                    is reasonably likely to materially affect, the small business                    issuer’s                    internal control over the financial reporting;                    and |
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|   | 5 | The                    small business issuer’s other certifying officer(s) and I have disclosed,                    based on our most recent evaluation of internal control over                    financing                    reporting, to the small business issuer’s auditors and the audit committee                    of the small business issuer’s board of directors (or persons performing                    the equivalent functions): |
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| (g)   | 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 small business issuer’s ability                    to record, process, summarize and report financial information;                    and |
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| (h)   | Any                    fraud, whether or not material, that involves management or other                    employees who have a significant role in the small business issuer’s                    internal control over financial                    reporting. |
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