Exhibit
      31


**CERTIFICATION
        PURSUANT TO**
 **SECTION
        302 OF THE SARBANES-OXLEY ACT OF 2002**
 **(18
        U.S.C. SECTION 1350)**
 
 I,
        Craig
        Caldwell, Chief Financial Officer of the registrant, certify that:
 
 1.I
        have reviewed this
        annual report on Form 10-KSB of Hiko Bell Mining & Oil Company
 
 2.Based
        on my knowledge,
        this annual 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 annual report;
 
 3.Based
        on my knowledge,
        the financial statements, and other financial information included in this
        annual 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 annual report;
 
 4.The
        registrant's other
        certifying officers and I are responsible for establishing and maintaining
        disclosure controls and procedures (as defined in Exchange Act Rules 13a-14
        and
        15d-14)for the registrant and have:
 
 a.designed
        such disclosure
        controls and procedures 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
        annual report is being prepared;
 
 b.evaluated
        the
        effectiveness of the registrant's disclosure controls and procedures as of
        a
        date within 90 days prior to the filing date of this annual report (the
        "Evaluation Date"); and
 
 c.presented
        in this annual
        report our conclusions about the effectiveness of the disclosure controls
        and
        procedures based on our evaluation as of the Evaluation Date;
 
 5.The
        registrant's other
        certifying officers and I have disclosed, based on our most recent evaluation,
        to the registrant's auditors and the audit committee of registrant's board
        of
        directors or persons performing the equivalent functions):
 
 a.all
        significant
        deficiencies in the design or operation of internal controls which could
        adversely affect the registrant's ability to record, process, summarize and
        report financial data and have identified for the registrant's auditors any
        material weaknesses in internal controls; and
 
 b.any
        fraud, whether or not
        material, that involves management or other employees who have a significant
        role in the registrant's internal
 controls;
        and
 
 6.The
        registrant's other
        certifying officers and I have indicated in this annual report whether there
        were significant changes in internal controls or in other factors that could
        significantly affect internal controls subsequent to the date of our most
        recent
        evaluation, including any corrective actions with regard to significant
        deficiencies and material weaknesses.
 
 
 
 Date:
        April 14, 2007
 
 /s/
                  Craig CaldwellCraig
                  CaldwellChief
                  Financial Officer