| 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; | 
| b) | Evaluated
                the effectiveness of the Company’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 | 
| c) | Disclosed
                in this report any change in the Company’s internal control over financial
                reporting that occurred during the Company’s most recent fiscal quarter (
                the Company’s fourth fiscal quarter in the case of an annual report) that
                has materially affected, or is reasonably likely to materially affect,
                the
                Company’s internal control over financial reporting; and
                 | 
| c) | 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 | 
| d) | 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. | 
| Date:
                July 27, 2006 | By:
                /s/ JOSEPH HEATER  | 
|  | Chief
                Financial Officer |