Company: AVNI
Filing Date: 2025-07-15
Form Type: 10-Q/A
Source: 0001713282-25-000560
Chunk: 31

Company: ARVANA INC
Filing Date: 2025-07-15
Form: 10-Q/A
Chunk 31
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F FINANCIAL OFFICER

PURSUANT TO RULE 13a-14 OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED, AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002</div>

I, Andrew Morrison, certify that:

| 1) | I                                                                                      
 have reviewed this Amendment No. 1 to the Quarterly Report on Form 10-Q of Arvana Inc; |

| 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 respect to the period covered           
 by this report;                                                                                    |

| 3) | Based                                                                                          
 on my knowledge, the financial statements, and other financial information included in this    
 report, fairly present in all material respects the financial condition, results of operations 
 and cash flows of the registrant as of, and for, the periods presented in this report;         |

| 4) | 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:                                                   |

| 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  
 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;     |

| b. | 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;                           |

| c. | 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                  |

| d