|   | (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 those      entities, particularly during the period in which this report is being      prepared; |
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|   | (b)      Designed such disclosure control over financial reporting, or caused such      internal control over financial reporting got 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 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 of the end      of the period covered by this report based on such evaluation;      and |
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|   | (d)      Disclosed in this report any change in the Company’s internal control over      financial reporting that occurred during the Company’s fourth fiscal      quarter that has materially affected, or is reasonably likely to      materially affect, the Company’s internal control over financial      reporting; and |
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|   | (a)      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 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/      Jack N. Mayer                                                                                                                                            |
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|   | Jack      N. Mayer                                                                                                                                                |
|   | President,      Chief Executive Officer, Chief Financial Officer and      Treasurer  (Principal Executive Officer and Principal Financial      Officer) |