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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000914122-09-000012.txt : 20090121
<SEC-HEADER>0000914122-09-000012.hdr.sgml : 20090121
<ACCEPTANCE-DATETIME>20090121102602
ACCESSION NUMBER:		0000914122-09-000012
CONFORMED SUBMISSION TYPE:	10-Q/A
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20081031
FILED AS OF DATE:		20090121
DATE AS OF CHANGE:		20090121

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MFRI INC
		CENTRAL INDEX KEY:			0000914122
		STANDARD INDUSTRIAL CLASSIFICATION:	INDUSTRIAL & COMMERCIAL FANS & BLOWERS & AIR PURIFYING EQUIP [3564]
		IRS NUMBER:				363922969
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		10-Q/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-32530
		FILM NUMBER:		09536000

	BUSINESS ADDRESS:	
		STREET 1:		7720 LEHIGH AVE
		CITY:			NILES
		STATE:			IL
		ZIP:			60714
		BUSINESS PHONE:		8479661000

	MAIL ADDRESS:	
		STREET 1:		7720 LEHIGH AVE
		CITY:			NILES
		STATE:			IL
		ZIP:			60714

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MIDWESCO FILTER RESOURCES INC
		DATE OF NAME CHANGE:	19970402
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-Q/A
<SEQUENCE>1
<FILENAME>mfriq3200810qa.htm
<TEXT>
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<BODY style="FONT-FAMILY: 'Times New Roman'" bgColor=#ffffff>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><B><FONT
size=2>UNITED STATES</FONT></B></P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><B><FONT
size=2>SECURITIES AND EXCHANGE COMMISSION</FONT></B></P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><B><FONT
size=2>WASHINGTON, D.C. 20549</FONT></B><FONT size=2> </FONT><B><FONT
size=2>FORM 10-Q/A</FONT></B></P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="MARGIN-LEFT: 0.9pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=678 border=0>
  <TR style="HEIGHT: 13.9pt; page-break-inside: avoid">
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid; HEIGHT: 13.9pt"
    vAlign=top colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
      size=2>X</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid; HEIGHT: 13.9pt"
    colSpan=18>
      <P
      style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 1.5pt; TEXT-ALIGN: justify"><FONT
      size=2>QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
      EXCHANGE ACT OF 1934</FONT></P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD width=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=19>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT
      size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD width=3>
      <P style="MARGIN: 1pt 0in 0in"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=6>
      <P style="MARGIN: 1pt 0in 0in; TEXT-ALIGN: justify"><FONT size=2>For the
      quarterly period ended</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid"
    vAlign=top colSpan=13>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
      size=2>October 31, 2008</FONT></P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD width=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=19>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD width=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=19>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
      size=2>OR</FONT></P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD width=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=19>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT
      size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="HEIGHT: 13.9pt; page-break-inside: avoid">
    <TD style="HEIGHT: 13.9pt" width=3>
      <P style="MARGIN: 1pt 0in 0in"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid; HEIGHT: 13.9pt"
    vAlign=top colSpan=2>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 13.9pt"
    vAlign=top colSpan=17 rowSpan=2>
      <P style="MARGIN: 1pt 0in 0in; TEXT-ALIGN: justify"><FONT
      size=2>TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
      EXCHANGE ACT OF 1934</FONT></P></TD></TR>
  <TR style="HEIGHT: 13.85pt; page-break-inside: avoid">
    <TD style="HEIGHT: 13.85pt" width=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 13.85pt"
    vAlign=top colSpan=2>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD width=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=19>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT
      size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD width=3>
      <P style="MARGIN: 1pt 0in 0in"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=6>
      <P style="MARGIN: 1pt 0in 0in; TEXT-ALIGN: justify"><FONT size=2>For the
      transition period from</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid"
    vAlign=top colSpan=4>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT
      size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=47>
      <P style="MARGIN: 1pt 0in 0in; TEXT-ALIGN: center" align=center><FONT
      size=2>to</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid"
    vAlign=top colSpan=5>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT
      size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=24>
      <P style="MARGIN: 1pt 0in 0in; TEXT-ALIGN: justify"><FONT
      size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=2>
      <P style="MARGIN: 1pt 0in 0in; TEXT-ALIGN: justify"><FONT
      size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD width=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=19>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT
      size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD width=3>
      <P style="MARGIN: 1pt 0in 0in"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=11>
      <P style="MARGIN: 1pt 0in 0in; TEXT-ALIGN: right" align=right><FONT
      size=2>Commission file number</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid"
    vAlign=top colSpan=3>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
      size=2>0-18370</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=5>
      <P style="MARGIN: 1pt 0in 0in; TEXT-ALIGN: center" align=center><FONT
      size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD width=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=19>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT
      size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD width=3>
      <P style="MARGIN: 1pt 0in 0in"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid"
    vAlign=top colSpan=19>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
      size=2>MFRI, INC.</FONT></P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD width=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=19>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
      size=2>(Exact name of registrant as specified in its
  charter)</FONT></P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD width=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=19>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT
      size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD width=3>
      <P style="MARGIN: 1pt 0in 0in"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid"
    vAlign=top colSpan=9>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT
      size=2>Delaware</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid"
    vAlign=top colSpan=10>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      size=2>36-3922969</FONT></P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD width=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=9>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(State or other jurisdiction
      of</FONT></P>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>incorporation or
      organization)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=10>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      size=2>(I.R.S. Employer</FONT></P>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      size=2>Identification No.)</FONT></P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD width=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=19>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT
      size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD width=3>
      <P style="MARGIN: 1pt 0in 0in"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid"
    vAlign=top colSpan=5>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT size=2>7720
      Lehigh Avenue</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid"
    vAlign=top colSpan=7>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
      size=2>Niles, Illinois</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid"
    vAlign=top colSpan=7>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      size=2>60714</FONT></P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD width=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=12>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT size=2>(Address
      of principal executive offices)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=7>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT
      size=2>(Zip Code)</FONT></P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD width=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=19>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT
      size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD width=3>
      <P style="MARGIN: 1pt 0in 0in"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid"
    vAlign=top colSpan=19>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
      size=2>(847) 966-1000</FONT></P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD width=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=19>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
      size=2>(Registrant's telephone number, including area
  code)</FONT></P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD width=3>
      <P style="MARGIN: 1pt 0in 0in"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=19>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD width=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; BORDER-TOP: black 1pt solid; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=19>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
      size=2>(Former name, former address and former fiscal year, if changed
      since last report)</FONT></P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD width=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=19>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT
      size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="HEIGHT: 27.75pt; page-break-inside: avoid">
    <TD style="HEIGHT: 27.75pt" width=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 27.75pt"
    vAlign=top colSpan=19>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>Indicate by check mark whether
      the registrant (1) has filed all reports required to be filed by Section
      13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12
      months (or for such shorter period that the registrant was required to
      file such reports), and (2) has been subject to such filing requirements
      for the past 90 days. Yes </FONT><FONT face=Wingdings>x</FONT><FONT
      size=2> No </FONT><FONT face=Wingdings>o</FONT></P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD width=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=19>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT
      size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD width=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=19>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>Indicate by check mark whether
      the registrant is a large accelerated filer, an accelerated filer, a
      non-accelerated filer, or a smaller reporting company. See definitions of
      "large accelerated filer", "accelerated filer" and "smaller reporting
      company" in Rule 12b-2 of the Exchange Act.: </FONT></P></TD></TR>
  <TR style="HEIGHT: 13.05pt; page-break-inside: avoid">
    <TD style="HEIGHT: 13.05pt" width=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 13.05pt"
    vAlign=top colSpan=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>Large accelerated
      filer</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 13.05pt"
    vAlign=top width=18>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>[]</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 13.05pt"
    vAlign=top colSpan=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>Accelerated
filer</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 13.05pt"
    vAlign=top width=30>
      <P style="MARGIN: 0in 0in 0pt"><FONT face=Wingdings>x</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 13.05pt"
    vAlign=top colSpan=5>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>Non-accelerated
      filer</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 13.05pt"
    vAlign=top colSpan=2>
      <P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT
      size=2>[]</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 13.05pt"
    vAlign=top colSpan=3>
      <P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: -1.5pt"><FONT size=2>Smaller
      reporting company </FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 13.05pt"
    vAlign=top width=43>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>[]</FONT></P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD width=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=19>
      <P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 1.5pt"><FONT
      size=1></FONT>&nbsp;</P>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>Indicate by check mark whether
      the registrant is a shell company (as defined in Rule 12b-2 of </FONT></P>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>the Exchange Act) Yes
      </FONT><FONT face=Wingdings>o</FONT><FONT size=2> No </FONT><FONT
      face=Wingdings>x</FONT></P></TD></TR>
  <TR style="page-break-inside: avoid">
    <TD width=3>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 2.15pt; PADDING-LEFT: 2.15pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top colSpan=19>
      <P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 1.5pt"><FONT
      size=1></FONT>&nbsp;</P>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>On December 4, 2008, there
      were 6,798,970 shares of the registrant's common stock
      outstanding.</FONT></P></TD></TR>
  <TR>
    <TD width=3></TD>
    <TD width=36></TD>
    <TD width=4></TD>
    <TD width=101></TD>
    <TD width=18></TD>
    <TD width=49></TD>
    <TD width=28></TD>
    <TD width=32></TD>
    <TD width=30></TD>
    <TD width=20></TD>
    <TD width=12></TD>
    <TD width=47></TD>
    <TD width=4></TD>
    <TD width=62></TD>
    <TD width=14></TD>
    <TD width=3></TD>
    <TD width=15></TD>
    <TD width=24></TD>
    <TD width=135></TD>
    <TD width=43></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: center"><BR></P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><B><FONT
size=2>EXPLANATORY NOTE</FONT></B><FONT size=2> </FONT><FONT size=2>This
amendment is being filed to insert language inadvertently omitted from
certifications by its principal executive officer and principal financial
officer at exhibits 31.1 and 31.2 respectively. Such certifications had
inadvertently omitted the following language required by Item 601(b)(31) of
Regulation S-K: </FONT></P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV title="EE+ Page Break" style="PAGE-BREAK-AFTER: always">
<HR align=center width="100%" noShade SIZE=2>
</DIV>
<DIV align=left>
<TABLE style="MARGIN-LEFT: 0pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="100%" border=0>
  <TR>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD vAlign=top width=24>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=2>1.</FONT></P></TD>
    <TD vAlign=top>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=2>The introductory language in paragraph 4 omitted the reference to
      internal control over financial reporting and
</FONT></P></TD></TR></TABLE></DIV>
<DIV align=left>
<TABLE style="MARGIN-LEFT: 0pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width="100%" border=0>
  <TR>
    <TD vAlign=top width=24>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD vAlign=top width=24>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=2>2.</FONT></P></TD>
    <TD vAlign=top>
      <P
      style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; TEXT-ALIGN: left"><FONT
      size=2>Paragraph 4(d) omitted the required phrase "(the registrant's
      fourth fiscal quarter in the case of an annual
  report)."</FONT></P></TD></TR></TABLE></DIV>
<P
style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0.25in; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<P
style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 0.03in; TEXT-ALIGN: center"><FONT
size=2>This amendment consists only of the cover page, this explanatory note,
the signature page, and paragraphs 1, 2, 4, and 5 of the certifications at
exhibits 31.1 and 31.2.</FONT><FONT size=2> <BR></FONT></P>
<P
style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 0.03in; TEXT-ALIGN: left"><FONT
size=2>&nbsp; &nbsp;</FONT></P>
<P
style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 0.03in; TEXT-ALIGN: left"><FONT
size=2>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.</FONT><FONT size=2> </FONT><FONT
size=2>MFRI, INC.</FONT><FONT size=2> </FONT></P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=677 border=0>
  <TR style="HEIGHT: 0.2in">
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=57>
      <P style="MARGIN: 1pt 0in 0in"><FONT size=2>Date:</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=239>
      <P style="MARGIN: 1pt 0in 0in"><FONT size=2>January 21, 2009</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid; HEIGHT: 0.2in"
    vAlign=top width=381>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>/s/ David
  Unger</FONT></P></TD></TR>
  <TR style="HEIGHT: 0.2in">
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=57>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=239>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=381>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>David Unger</FONT></P></TD></TR>
  <TR style="HEIGHT: 0.2in">
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=57>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=239>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=381>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>Chairman of the Board of
      Directors, and</FONT></P></TD></TR>
  <TR style="HEIGHT: 0.2in">
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=57>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=239>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=381>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>Chief Executive
      Officer</FONT></P></TD></TR>
  <TR style="HEIGHT: 0.2in">
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=57>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=239>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=381>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(Principal Executive
      Officer)</FONT></P></TD></TR>
  <TR style="HEIGHT: 0.2in">
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=57>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=239>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=381>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="HEIGHT: 0.2in">
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=57>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=239>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=381>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD></TR>
  <TR style="HEIGHT: 0.2in">
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=57>
      <P style="MARGIN: 1pt 0in 0in"><FONT size=2>Date:</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=239>
      <P style="MARGIN: 1pt 0in 0in"><FONT size=2>January 21, 2009</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid; HEIGHT: 0.2in"
    vAlign=top width=381>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>/s/ Michael D.
      Bennett</FONT></P></TD></TR>
  <TR style="HEIGHT: 0.2in">
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=57>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=239>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=381>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>Michael D.
    Bennett</FONT></P></TD></TR>
  <TR style="HEIGHT: 0.2in">
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=57>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=239>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=381>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>Vice President, Secretary and
      Treasurer</FONT></P></TD></TR>
  <TR style="HEIGHT: 0.2in">
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=57>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=239>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; HEIGHT: 0.2in"
    vAlign=top width=381>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(Principal Financial and
      Accounting Officer)</FONT></P></TD></TR></TABLE></DIV>
<P
style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 0.03in; TEXT-ALIGN: left"><FONT
size=2>&nbsp;</FONT><FONT size=2> </FONT></P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P></BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31
<SEQUENCE>2
<FILENAME>exhibit31unger3q08.htm
<TEXT>
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN">
<HTML><HEAD><TITLE></TITLE>
<META content="MSHTML 6.00.6000.16788" name=GENERATOR></HEAD>
<BODY style="FONT-FAMILY: 'Times New Roman'" bgColor=#ffffff>
<P
style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 10pt; LINE-HEIGHT: 115%; TEXT-ALIGN: right"><B><FONT
size=2>Exhibit 31.1</FONT></B></P>
<P
style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 10pt; LINE-HEIGHT: 115%; TEXT-ALIGN: left"><FONT
size=2>I, David Unger, certify that:</FONT></P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=638 border=0>
  <TR>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=26>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>1.</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=612>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>I have reviewed this quarterly
      report on Form 10-Q/A of MFRI, Inc.</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=638 border=0>
  <TR>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=26>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>2.</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=612>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>Based on my knowledge, this
      report does not contain any untrue statement of a material fact or omit to
      state a material fact necessary to make the statements made, in light of
      the circumstances under which such statements were made, not misleading
      with the respect to the period covered by this
  report;</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=638 border=0>
  <TR>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=26>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>3.</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=612>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(intentionally left
      blank).</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=638 border=0>
  <TR>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=26>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>4.</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=612>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>The registrant's other
      certifying officer 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 registrant
      and have:</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=638 border=0>
  <TR>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=25>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=32>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(a)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=581>
      <P style="MARGIN-TOP: 0in"><FONT size=2>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 registrant, 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;</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=25>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=32>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(b)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=581>
      <P style="MARGIN-TOP: 0in"><FONT size=2>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;</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=25>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=32>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(c)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=581>
      <P style="MARGIN-TOP: 0in"><FONT size=2>Evaluated the effectiveness of the
      registrant'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</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=25>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=32>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(d)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=581>
      <P style="MARGIN-TOP: 0in"><FONT size=2>Disclosed in this report any
      change in the registrant's internal control over financial reporting that
      occurred during the registrant's most recent fiscal quarter (the
      registrant's fourth fiscal quarter in the case of an annual report) that
      has materially affected, or is reasonably likely to materially affect, the
      registrant's internal control over financial reporting;
  and</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=638 border=0>
  <TR>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=26>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>5.</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=612>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>The registrant's other
      certifying officer and I have disclosed, based on our most recent
      evaluation of internal control over financial reporting, to the
      registrant's auditors and the audit committee of the registrant's board of
      directors (or persons performing the equivalent
  functions):</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=638 border=0>
  <TR>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=25>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=32>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(a)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=581>
      <P style="MARGIN-TOP: 0in"><FONT size=2>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
      registrant's ability to record, process, summarize and report financial
      information; and</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=25>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=32>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(b)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=581>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>Any fraud, whether or not
      material, that involves management or other employees who have a
      significant role in the registrant's internal control over financial
      reporting.</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=638 border=0>
  <TR>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=56>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=53>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>Date: </FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=488>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>December 18,
  2008</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=252 border=0>
  <TR>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid"
    vAlign=top width=238>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>/s/ David
  Unger</FONT></P></TD></TR></TABLE></DIV>
<P
style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; LINE-HEIGHT: 115%; TEXT-ALIGN: left"><FONT
size=2>David Unger</FONT></P>
<P
style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; LINE-HEIGHT: 115%; TEXT-ALIGN: left"><FONT
size=2>Director and Chairman of the Board of Directors</FONT></P>
<P
style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; LINE-HEIGHT: 115%; TEXT-ALIGN: left"><FONT
size=2>and Chief Executive Officer</FONT></P>
<P
style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 0.02in; TEXT-ALIGN: left"><FONT
size=2>(Principal Executive Officer)</FONT><FONT size=2> </FONT></P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P></BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31
<SEQUENCE>3
<FILENAME>exhibit31mdb103108.htm
<TEXT>
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN">
<HTML><HEAD><TITLE></TITLE>
<META content="MSHTML 6.00.6000.16788" name=GENERATOR></HEAD>
<BODY style="FONT-FAMILY: 'Times New Roman'" bgColor=#ffffff>
<P
style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 10pt; LINE-HEIGHT: 115%; TEXT-ALIGN: right"><B><FONT
size=2>Exhibit 31.2</FONT></B></P>
<P
style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 10pt; LINE-HEIGHT: 115%; TEXT-ALIGN: left"><FONT
size=2>I, Michael D. Bennett, certify that:</FONT></P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=638 border=0>
  <TR>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=26>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>1.</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=612>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>I have reviewed this quarterly
      report on Form 10-Q/A of MFRI, Inc.</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=638 border=0>
  <TR>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=26>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>2.</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=612>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>Based on my knowledge, this
      report does not contain any untrue statement of a material fact or omit to
      state a material fact necessary to make the statements made, in light of
      the circumstances under which such statements were made, not misleading
      with the respect to the period covered by this
  report;</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=638 border=0>
  <TR>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=26>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>3.</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=612>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(intentionally left
      blank)</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=638 border=0>
  <TR>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=26>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>4.</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=612>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>The registrant's other
      certifying officer 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 registrant
      and have:</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=638 border=0>
  <TR>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=25>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=32>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(a)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=581>
      <P style="MARGIN-TOP: 0in"><FONT size=2>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 registrant, 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;</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=25>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=32>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(b)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=581>
      <P style="MARGIN-TOP: 0in"><FONT size=2>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;</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=25>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=32>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(c)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=581>
      <P style="MARGIN-TOP: 0in"><FONT size=2>Evaluated the effectiveness of the
      registrant'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</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=25>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=32>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(d)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=581>
      <P style="MARGIN-TOP: 0in"><FONT size=2>Disclosed in this report any
      change in the registrant's internal control over financial reporting that
      occurred during the registrant's most recent fiscal quarter (the
      registrant's fourth fiscal quarter in the case of an annual report) that
      has materially affected, or is reasonably likely to materially affect, the
      registrant's internal control over financial reporting;
  and</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=638 border=0>
  <TR>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=26>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>5.</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=612>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>The registrant's other
      certifying officer and I have disclosed, based on our most recent
      evaluation of internal control over financial reporting, to the
      registrant's auditors and the audit committee of the registrant's board of
      directors (or persons performing the equivalent
  functions):</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=638 border=0>
  <TR>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=25>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=32>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(a)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=581>
      <P style="MARGIN-TOP: 0in"><FONT size=2>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
      registrant's ability to record, process, summarize and report financial
      information; and</FONT></P></TD></TR>
  <TR>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=25>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=1></FONT>&nbsp;</P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=32>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>(b)</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=581>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>Any fraud, whether or not
      material, that involves management or other employees who have a
      significant role in the registrant's internal control over financial
      reporting.</FONT></P></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=638 border=0>
  <TR>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=60>
      <P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 1.5pt"><FONT
      size=2>Date:</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=150>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>December 18,
2008</FONT></P></TD>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in"
    vAlign=top width=428></TD></TR></TABLE></DIV>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<DIV align=left>
<TABLE style="BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=236 border=0>
  <TR>
    <TD
    style="PADDING-RIGHT: 5.4pt; PADDING-LEFT: 5.4pt; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 1pt solid"
    vAlign=top width=222>
      <P style="MARGIN: 0in 0in 0pt"><FONT size=2>/s/ Michael D.
      Bennett</FONT></P></TD></TR></TABLE></DIV>
<P
style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; LINE-HEIGHT: 115%; TEXT-ALIGN: left"><FONT
size=2>Michael D. Bennett </FONT></P>
<P
style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; LINE-HEIGHT: 115%; TEXT-ALIGN: left"><FONT
size=2>Vice President, Secretary and Treasurer</FONT></P>
<P
style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; LINE-HEIGHT: 115%; TEXT-ALIGN: left"><FONT
size=2>(Principal Financial and Accounting Officer)</FONT></P>
<P
style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-INDENT: 0.02in; TEXT-ALIGN: left"><FONT
size=2>(Principal Executive Officer)</FONT><FONT size=2> </FONT></P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P>
<P style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; TEXT-ALIGN: left"><FONT
size=2></FONT>&nbsp;</P></BODY></HTML>
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