**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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