Integrated Disclosure System
for Small Business Issuers
Regulation S-B
Item 307 -- Disclosure Controls and Procedures
Disclose the conclusions of the small business issuer's principal executive and
principal financial officers, or persons performing similar functions, regarding
the effectiveness of the small business issuer's disclosure controls and procedures
(as defined in Rule 13a-15(e) or Rule
15d-15(e) under the Exchange Act) as of the end of the period covered by the
report, based on the evaluation of these controls and procedures required by paragraph
(b) of Rule 13a-15 or Rule 15d-15 under the Exchange Act.
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