6-K

U.S. SECURITIES AND EXCHANGE COMMISSION

Washington D.C.  20549

FORM 6-K

REPORT OF FOREIGN PRIVATE ISSUER

PURSUANT TO RULE 13a-16 OR 15d-16 UNDER

THE SECURITIES EXCHANGE ACT OF 1934

October 30, 2007

Commission File No.:  0-13966

BLACK MOUNTAIN CAPITAL CORPORATION

(Translation of Registrant's name into English)

900-555 Burrard Street, Vancouver, B.C.  V7X 1M8

(Address of principal executive office)

Indicate by check mark whether the Registrant files or will file annual reports under cover of Form 20-F or Form 40-F.

x Form 20-F o Form 40-F

Indicate by check mark if the Registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): [    ]

Indicate by check mark if the Registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): [    ]

Indicate by check mark whether the Registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

o Yes x No

If "Yes" is marked, indicate below the file number assigned to the Registrant in connection with Rule 12g3-2(b): n/a

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Registrant:             BLACK MOUNTAIN CAPITAL CORPORATION

By:                          /s/ Navchand Jagpal

NAVCHAND JAGPAL, PRESIDENT

Date:                      October 30, 2007

EXHIBIT INDEX

Exhibit No.	Description
99.1	Financial Statements
99.2	Management's Discussion & Analysis
99.3	CEO Certification
99.4	CFO Certification

EX-99.1

BLACK MOUNTAIN CAPITAL CORPORATION

(formerly Mercury Partners & Company Inc.)

Second Quarter Report

June 30, 2007

Black Mountain's shares are quoted on the NASD OTC Bulletin Board in the United States under the symbol "BMMUF" and on the TSX Venture Exchange, in U.S. dollars under the symbol "BMM.U".

NOTICE TO SHAREHOLDERS

Under National Instrument 51-102, Part 4, subsection 4.3 (3)(a), if an auditor has not performed a review of the interim financial statements, they must be accompanied by a notice indicating that the financial statements have not been reviewed by an auditor.

The accompanying unaudited interim consolidated financial statements of the Company have been prepared by and are the responsibility of the Company’s management.

The Company’s independent auditor has not performed a review of these financial statements in accordance with the standards established by the Canadian Institute of Chartered Accountants for a review of interim financial statements by an entity’s auditor.

BLACK MOUNTAIN CAPITAL CORPORATION

UNAUDITED CONSOLIDATED BALANCE SHEETS

(Expressed in U.S. dollars)

	June 30, 2007			December 31, 2006 (1)
ASSETS
CURRENT
Cash and cash equivalents	$	381,362		$	446,112
Loans, prepaids and receivables (Note 3)		139,969			-
		521,330			448,452
Long-term investments, cost		104,007			-
Total assets	$	625,338		$	448,452
LIABILITIES AND SHAREHOLDERS' EQUITY
CURRENT
Accounts payable and accrued liabilities	$	56,684		$	67,794
Loan payable (Note 4)		342,936			342,936
Shareholders' equity
Capital stock (Note 6)
Authorized
Unlimited number of common shares
Unlimited number of Class A preferred shares
Issued and outstanding – 13,533,514 common shares		2,899,089			2,649,089
Contributed surplus		971,859			971,859
Cumulative translation adjustment		352,932			377,085
Deficit		(3,998,161	)		(3,960,493	)
Total shareholders’ deficiency		225,719			37,540
Total liabilities and shareholders’ deficiency	$	625,338		$	448,452

The accompanying notes are an integral part of these consolidated financial statements.

⁽¹⁾ Audited

BLACK MOUNTAIN CAPITAL CORPORATION

UNAUDITED CONSOLIDATED STATEMENTS OF OPERATIONS

(Expressed in U.S. dollars)

	Six Months Ended June 30,						Three Months Ended March 31,
	2007			2006			2007			2006
REVENUE	$	14,161		$	15,229		$	2,081		$	6,604
EXPENSES
Amortization		-			-			-			436
Directors and management fees		2,643			(846	)		11,906			18,969
General and administrative expenses (Note 5)		49,186			22,115			7,424			37,594
Interest expense		-			10,971			(3,078	)		4,809
		51,829			32,240			16,252			61,808
Loss before other items		(37,668	)		(17,011	)		(14,171	)		(59,507	)
OTHER ITEMS
Write-down of marketable securities		-			(3,871	)		-			-
Gain on sale of long-term investments		-			13,237			-			-
Gain on settlement of debt		-			23,633			-			-
Net income (loss) for the period		(37,668	)		15,983			(14,171	)		(12,740	)
Deficit, beginning of the period		(3,960,493	)		(3,883,627	)		(3,960,493	)		(3,854,904	)
Deficit, end of the period	$	(3,998,161	)	$	(3,867,644	)	$	(3,974,664	)	$	(3,867,644	)
Basic and diluted income (loss) per share	$	(0.003	)		0.003		$	(0.002	)	$	(0.002	)
Weighted average number of common shares outstanding		11,866,847			6,375,503			7,940,089			6,375,503

The accompanying notes are an integral part of these consolidated financial statements.

BLACK MOUNTAIN CAPITAL CORPORATION

UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS

(Expressed in U.S. dollars)

	Six Months Ended June 30,						Three Months Ended March 30,
	2007			2006			2007			2006
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss) for the period	$	(37,668	)	$	15,983		$	(14,171	)	$	(12,740	)
Items not affecting cash:
Amortization		-			-			-			-
Write-down marketable securities		-			3,876			-			-
Gain on sale of long-term investments		-			(13,237	)		-			-
Gain on settlement of debt		-			(23,633	)		-			-
Changes in current assets and current liabilities:
(Increase) decrease in marketable securities		-			4,599			-			4,753
(Increase) decrease in loans and receivables		(139,969	)		(1,560	)		-			(2,171	)
Increase (decrease) in accounts payable		(11,110	)		(77,826	)		-			(32,868	)
Net cash used in operating activities		(188,747	)		(91,798	)		(14,311	)		(43,026	)
CASH FLOWS FROM INVESTING ACTIVITIES
Long-term investment purchases/costs		(104,007	)		-			-			-
Proceeds on sale of long-term investments		-			13,272			-			-
Net cash provided by investing activities		(104,007	)		13,272			-			-
CASH FLOWS FROM FINANCING ACTIVITIES
Loans payable		-			42,994			-			42,994
Issuance of share capital		250,000			175,000			-			175,000
Net cash provided by financing activities		250,000			217,994			-			217,994
Effect of foreign exchange on cash and cash equivalents		(42,754	)		17,991			6,735			5,360
Increase (decrease) in cash		(64,750	)		157,459			(7,576	)		169,608
Cash, beginning of the period		446,112			14,392			446,112			2,243
Cash, end of the period	$	381,362		$	171,851		$	438,536		$	171,851

The accompanying notes are an integral part of these consolidated financial statements.

BLACK MOUNTAIN CAPITAL CORPORATION

NOTES TO THE UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

These interim consolidated financial statements should be read in conjunction with the Company’s most recent annual consolidated financial statements.

1.   Basis of Presentation

The consolidated financial statements contained herein include the accounts of the Company and its wholly-owned subsidiaries.

The interim period consolidated financial statements have been prepared by the Company in accordance with Canadian generally accepted accounting principles. All financial summaries included are presented on a comparative and consistent basis showing the figures for the corresponding period in the preceding year. The preparation of financial data is based on accounting principles and practices consistent with those used in the preparation of annual consolidated financial statements. Certain information and footnote disclosure normally included in consolidated financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted. These interim period statements should be read together with the audited consolidated financial statements and the accompanying notes included in the Company's latest annual report. In the opinion of the Company, its unaudited interim consolidated financial statements contain all adjustments necessary in order to present a fair statement of the results of the interim periods presented.

Certain reclassifications have been made to the prior period financial statements to conform to the current period presentation.

2.   Organization and Operations

Black Mountain Capital Corporation (the "Company") is organized under the Yukon Business Corporations Act and changed its name from Mercury Partners & Company Inc. on May 2, 2005. The Company currently operates in the financial services industry in Canada, engaging in private equity, merchant banking, consulting activities and asset-based commercial lending.

All amounts are expressed in United States dollars except for certain amounts denoted in Canadian dollars ("CAD$").

3.   Loans, Prepaids and Receivables

	March 31, 2007		December 31, 2006
Receivables		2,340		2,340
Total	$	2,340	$	2,340

4.   Loan Payable

The loan is payable to a private company of a director of the Company and bears interest at 6%.

5.   General and Administrative Expenses

For the three months ended March 31, general and administrative expenses were comprised of the following:

	March 31, 2007		March 31, 2006
Administration office and travel	$	1,931	$	91
Consulting fees, salaries and employee benefits		-		-
Non-recoverable GST		-		1,020
Professional fees		45,528		18,189
Regulatory, transfer agent and shareholder communications		1,727		2,815
Total	$	49,186	$	22,115

6.   Capital Stock

	Number of shares		Amount
Balance, beginning of period		11,033,514	$	2,649,089
Private placements		2,500,000		250,000
Balance June 30, 2007 and March 31, 2007		13,533,514	$	2,899,089

7.      Income (Loss) per Share

The weighted average number of common shares outstanding used in determiningincome loss) per share amounts was 11,866,847.

8.   Summary of Securities Issued and Options Granted During the Period

During the years ended December 31, 2006, 2005, 2004 and 2003 no stock options were granted, exercised, forfeited or cancelled, nor does the Company have any common shares held in escrow or subject to any pooling agreements.   As at June 30, 2007, there are no stock options remaining.

9. Related Party Transaction

There were no related party transactions for this quarter ending June 30, 2007.

10. Contingencies

Litigation

a) A statement of claim has been filed against the Company to recover certain oil and gasproperties, which the claimant alleges were sold to it by the former management of theCompany. The Company believes these oil and gas properties were not included as part     of the properties sold to the claimant. The Company has offered to transfer certain of the interests in exchange for a waiver of court costs.

b) During the year ended December 31, 2003, Cybersurf Corp. (“Cybersurf”) filed astatementof claim alleging that the Company engaged in improper actions during theCompany’sattempt to replace the board of directors of Cybersurf at its annual general meeting held on November 28, 2002. The Company was Cybersurf’s largest shareholder until it sold its investment during the year ended December 31, 2004 for proceeds of $1,125,037 (CAD $1,575,000). During the year ended December 31, 2004, the Company paid a court judgment of $79,003 for costs related to the Company’s legal challenge to the election of directors of Cybersurf at its November 28, 2002 annual general meeting.

     On March 23, 2005, the Company announced it had entered into an agreement to settleand dismiss its litigation with Cybersurf. The Company did not admit to any liability orwrongdoing. Pursuant to the settlement, the Company contributed $601,760 (CAD$725,000) in exchange for a full release of claims and a withdrawal of thecomplaints by Cybersurf. This amount and related legal costs of $699,793 (2005 – $118,827) were recorded as a loss on settlement of lawsuit for the year ended December 31, 2004.

c)            During the year ended December 31, 2005, the Company settled with the AlbertaSecurities Commission (the “ASC”) in respect of an alleged breach of takeover bid rulesand controlpersons’ reporting obligations. Pursuant to the terms of the settlement, the Company paid $40,693 to the ASC to, among other things, mitigate the continuing expense of protracted litigation. This amount and related legal costs of $55,396 were recorded as a loss on settlement of lawsuits for the year ended December 31, 2005.

11. Directors and Executive Officers at June 30, 2007

Name of Director	Principal Position
Navchand Jagpal	President, Secretary and CFO
Greg MacRae	Director
Lewis Dillman	Director

*  *  *

EX-99.2

Management's Discussion and Analysis of Financial Condition and

Results of Operations as at August 29, 2007

        The following management's discussion and analysis of the financial condition and results of operations of Black Mountain Capital Corporation (the "Company") should be read in conjunction with the Company's unaudited consolidated interim financial statements and related notes for the fiscal quarter ended June 30, 2007. The Company's financial statements included herein were prepared in accordance with Canadian generally accepted accounting principles (“Canadian GAAP”) and are expressed in U.S. dollars.  Additional information is presented to show the difference, which would result from the application of United States generally accepted accounting principles (“U.S. GAAP”) to the Company's financial information.  Certain reclassifications may have been made to the prior period’s financial statements to conform to the current period's presentation.

Forward-Looking Statements

Statements in this report, to the extent that they are not based on historical events, constitute forward-looking statements within the meaning of the United States Private Securities Litigation Reform Act of 1995. These statements appear in a number of different places in this report and include statements regarding the intent, belief or current expectations of the Company and its directors or officers, primarily with respect to the future market size and future operating performance of the Company and its subsidiaries. Forward-looking statements include, without limitation, statements regarding the outlook for future operations, forecasts of future costs and expenditures, evaluation of market conditions, the outcome of legal proceedings, the adequacy of reserves, or other business plans.  Investors are cautioned that any such forward-looking statements are not guarantees and may involve risks and uncertainties, and that actual results may differ from those in the forward-looking statements as a result of various factors such as general economic and business conditions, including changes in interest rates, prices and other economic conditions; actions by competitors; natural phenomena; actions by government authorities, including changes in government regulation; uncertainties associated with legal proceedings; technological development; future decisions by management in response to changing conditions; the ability to execute prospective business plans; and misjudgments in the course of preparing forward-looking statements. Investors are advised that these cautionary remarks expressly qualify in their entirety all forward-looking statements attributable to the Company or persons acting on its behalf.

Documents on Display

The Company files reports and other information on the System for Electronic Document Analysis and Retrieval (SEDAR) in Canada and with the Securities and Exchange Commission (SEC) in the United States. The public may obtain information on the operations of SEDAR and the SEC’s public reference facilities by visiting their websites at http://www.sedar.com and http://www.sec.gov, respectively.

Selected Quarter Information

The following table summarizes selected consolidated financial data for the Company prepared in accordance with Canadian GAAP.  Additional information is presented to show the difference which would result from the application of U.S. GAAP to the Company's financial information.

        The following selected financial data for the past eight business quarters have been summarized from the Company’s unaudited quarterly financial statements and are qualified in their entirety by reference to, and should be read in conjunction with, such financial statements:

	2007						2006									2005
	Q2			Q1			Q4			Q3			Q2			Q1			Q4			Q3
	(in thousands, other than per share amounts)
Revenues		14		$	2		$	89		$	(73	)	$	6		$	9		$	6		$	4
Net income (loss)		37			(14	)		(34	)		(59	)		(13	)		29			(95	)
Net income (loss) per share
Basic		(0.003	)		(0.002	)		(0.005	)		(0.008	)		(0.002	)		0.005			(0.01	)		0.006
Fully diluted		(0.003	)		(0.002	)		(0.005	)		(0.008	)		(0.002	)		0.005			(0.01	)		0.006
Total assets		625			441			448			160			305			132			149			174
Net assets		465			30			38			(253	)		(191	)		(332	)		(361	)		(265	)
Debt		400			411			411			412			499			464			510			439
Shareholders' equity (deficit)		225			30			38			(253	)		(191	)		(332	)		(361	)		(265	)
Capital stock		2,899			3,456			2,649			3,631			3,631			3,456			3,456			3,456
Dividends		-			–			–			–			–			–			–			–
Weighted average common stock outstanding, fully diluted shares		11,033			7,940			7,040			7,069			6,376			5,934			5,934			5,934

___________

During fiscal 2003, the Company changed from the temporal method of accounting for foreign exchange translation to the current rate method as required by Emerging Issues Committee 130 issued by the Canadian Institute of Chartered Accountants. The standard requires restatement and therefore financial statements for fiscal 2002 and 2001 have been restated.  For more information about the accounting change and restatement see Note 3 to the Company's consolidated financial statements for the year ending December 31, 2003.

Overall Performance

     Realized investment gains or losses are a recurring element in the Company's revenues and net earnings. Realized investment gains or losses may fluctuate significantly from period to period, with a meaningful effect upon the Company's consolidated net earnings. However, the amount of realized investment gain or loss for any given period has no predictive value, and variations in amount from period to period have no practical analytical value.

     The Company's principal sources of funds are its available cash resources, bank financing, public financing and the revenues generated from the Company's merchant banking activities and realized investment gains. The Company has no recurring cash requirements other than repayment of interest and principal on its debt, tax payments and corporate overhead.

Operating Results

       The Company operates in both the United States and Canada and, as such, the Company's consolidated financial results are subject to foreign currency exchange rate fluctuations. The Company reports its results of operations in U.S. dollars and translates assets and liabilities into U.S. dollars at the rate of exchange on the balance sheet date. Unrealized gains and losses from these translations are recorded on the consolidated balance sheet as "cumulative translation adjustment".

        Expenses increased to $51,829 six months ended June 30, 2007 compared to $32,240 in six months ended June 30, 2006.  For the six months ended June 30, 2007, expenses consisted mainly of director and management fees, professional fees, administrative office, and regulatory, transfer agent and shareholder communication fees.

        Other revenue before other items includes interest and royalty income of $14,161 in six months ended June 30, 2007 compared to revenues of $15,229 in six months ended June 30, 2006.

        The Company reported a net loss of $37,668 in six months ended June 30, 2007 compared to a net gain of $15,983 in six months ended June 30, 2006.

        The Company and certain of its subsidiaries have tax loss carry-forwards and other tax attributes, the amount and availability of which are subject to certain qualifications, limitations and uncertainties.

Inflation

        The Company does not believe that inflation has had a material impact on revenues or income over the past three fiscal years.

Foreign Currency

        The Company's operations are conducted in international markets and its consolidated financial results are subject to foreign currency exchange rate fluctuations. During fiscal 2003 the Company changed from the temporal method of accounting for foreign exchange translation to the current rate method as required by EIC 130 issued by the CICA (see Note 2 to the Company's consolidated financial statements).

Application of Critical Accounting Policies

        The preparation of financial statements in conformity with generally accepted accounting principles requires the Company's management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods.

        Management routinely makes judgments and estimates about the effects of matters that are inherently uncertain. As the number of variables and assumptions affecting the probable future resolution of the uncertainties increase, these judgments become even more subjective and complex.  The Company has identified certain accounting policies, described below, that are the most important to the portrayal of its current financial condition and results of operations.  The significant accounting policies are disclosed in Note 2 to the consolidated financial statements included in this annual report.

Marketable securities

        Marketable securities are recorded at the lower of cost or quoted market value on a specific identification basis.

Liquidity and Capital Resources

        The Company's principal assets consist of cash. The Company's principal sources of funds are its available cash resources, bank financing and public financing. The Company has no recurring cash requirements other than repayment of interest and principal on its debt, tax payments and corporate overhead.

        At June 30, 2007, the Company's readily available cash increased to $381,362 compared to $171,851 at June 30, 2006. Total current assets at June 30, 2007 increased to $521,330 from $304,326 at June 30, 2007.

        Operating activities used cash of $188,747 in six months ended June 30, 2007 compared to $ 91,798         in six months ended June 30, 2006, predominately from the net loss incurred during the year.

Financial Position

        Total assets of the Company at June 30, 2007 decreased to $625,337 compared to $304,628 at June 30, 2007, predominately due to cash provided by equity financing activities of $250,000.   The Company's liabilities decreased to $56,684 as of June 30, 2007 compared to $95,803 as of June 30, 2007 due largely to the payment of accounts payable and accrued liabilities during the quarter.  The Company reported loans payable of $342,936 as of June 30, 2007.

Shareholders' Equity

        Shareholders' equity as of June 30, 2007 was $225,719 compared to a deficiency of $191,280 as of June 30, 2006.  The Company had 13,533,514 shares issued and outstanding as of June 30, 2007. The weighted average number of common shares outstanding as of June 30, 2007 was 11,866,847.

Projects

        On March 13, 2007, the Company announced it had entered into an option agreement with Diagnos Inc. (“Diagnos”) to acquire 100% interest in two prospective nickel properties in the Abitibi region of Quebec, Canada. The 75 claims cover approximately 3,200 acres of terrain in a region with two significant nickel deposits and one past-producing mine.  The Company will pay Diagnos a sum of $45,000 for each of the two properties ($90,000 total) within 45 days of execution of the option agreement.  Furthermore, for each property upon which an economic discovery is made, a bonus of $70,000 in shares and a 2% net smelter return will be issued to Diagnos.  The Company can acquire 1 per cent of the NSR for $1-million.

        During the month of May, the Company created a wholly owned subsidiary to execute the above mentioned option agreement with Diagnos and acquired the interest in the two prospective nickel properties in the Abitibi region of Quebec.  The Company plans to acquire a third property within the same area and is currently conducting its due diligence on this property.

         On June 13, 2007, the Company through its normal course of business made an investment into Vast Exploration Inc., a publicly traded entity on the TSX Venture Exchange.  A total of 400,000 shares and 400,000 warrants were purchased for Cdn. $100,000.  The Company has the option to exercise the warrants by June 22, 2009 for a total of Cdn. $ 108,000.

        During the Month of June, the Company created a wholly owned subsidiary to purchase a residential condominium unit in the Shangra-La Building in Toronto.  The Company is committed to pay Cdn. $1,105,000 in various sums until the closing date of November 17, 2010.  The Company intends to raise the funds through private placements.

Management assessment of Internal Controls

     During the most recent interim quarter ending June 30, 2007, there have not been changes in the design of the Company's internal controls over financial reporting that have materially affected, or are reasonably likely to materially affect, the Company's internal controls over financial reporting.

Disclosure of Outstanding Share Data

The Company has 17,333,514 shares issued and outstanding as of August 29, 2007.

Subsequent Events

        On August 1, 2007 the Company completed a non-brokered private placement for 3,800,000 units.  Each unit consists of one common share of the Company and one share  purchase warrant.  Each warrant entitles the holder to purchase one common share of the Company at a price of US$ 0.13 for a term of two years from the date of issue of such warrant.  The company has raised an aggregate of US$ 380,000 from the sale of the units priced at US$ 0.10 per unit.

*   *   *

EX-99.3

Form 52-109F2 Certification of Interim Filings

I, Navchand Jagpal, Chief Executive Officer of Black Mountain Capital Corporation, certify that:

1. I have reviewed the interim filings (as this term is defined in Multilateral Instrument 52-109 Certification of Disclosure in Issuers’ Annual and Interim Filings) of Black Mountain Capital Corporation (the "issuer") for the interim period ending June 30, 2007;

2. Based on my knowledge, the interim filings do not contain any untrue statement of a material fact or omit to state a material fact required to be stated or that is necessary to make a statement not misleading in light of the circumstances under which it was made, with respect to the period covered by the interim filings;

3. Based on my knowledge, the interim financial statements together with the other financial information included in the interim filings fairly present in all material respects the financial condition, results of operations and cash flows of the issuer, as of the date and for the periods presented in the interim filings;

4. The issuer's other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures and internal control over financial reporting for the issuer, and we have:

(a) designed such disclosure controls and procedures, or caused them to be designed under our supervision, to provide reasonable assurance that material information relating to the issuer, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which the interim filings are being prepared; and

(b) designed such internal control over financial reporting, or caused it 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 the issuer’s GAAP; and

5. I have caused the issuer to disclose in the interim MD&A any change in the issuer’s internal control over financial reporting that occurred during the issuer’s most recent interim period that has materially affected, or is reasonably likely to materially affect, the issuer’s internal control over financial reporting.

Date:  August 29, 2007

"Navchand Jagpal"                                                 

Navchand Jagpal

Chief Executive Officer

EX-99.4

Form 52-109F2 Certification of Interim Filings

I, Navchand Jagpal, Chief Financial Officer of Black Mountain Capital Corporation, certify that:

1. I have reviewed the interim filings (as this term is defined in Multilateral Instrument 52-109 Certification of Disclosure in Issuers’ Annual and Interim Filings) of Black Mountain Capital Corporation (the "issuer") for the interim period ending June 30, 2007;

2. Based on my knowledge, the interim filings do not contain any untrue statement of a material fact or omit to state a material fact required to be stated or that is necessary to make a statement not misleading in light of the circumstances under which it was made, with respect to the period covered by the interim filings;

3. Based on my knowledge, the interim financial statements together with the other financial information included in the interim filings fairly present in all material respects the financial condition, results of operations and cash flows of the issuer, as of the date and for the periods presented in the interim filings;

4. The issuer's other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures and internal control over financial reporting for the issuer, and we have:

(a) designed such disclosure controls and procedures, or caused them to be designed under our supervision, to provide reasonable assurance that material information relating to the issuer, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which the interim filings are being prepared; and

(b) designed such internal control over financial reporting, or caused it 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 the issuer’s GAAP; and

5. I have caused the issuer to disclose in the interim MD&A any change in the issuer’s internal control over financial reporting that occurred during the issuer’s most recent interim period that has materially affected, or is reasonably likely to materially affect, the issuer’s internal control over financial reporting.

Date: August 29, 2007

"Navchand Jagpal"                                                 

Navchand Jagpal

Chief Financial Officer