CERTIFICATION PURSUANTTO SECTION 302

OF THE SARBANES-OXLEYACT OF 2002

 I, Peter Wanner, certify that:

 

1. As of December 31, 2006, I havereviewed this quarterly report on Form 10-QSB of First National PowerCorporation; 

 

2. Based on my knowledge, thisquarterly report does not contain any untrue statement of a material fact oromit to state a material fact necessary to make the statements made, in light ofthe circumstances under which such statements were made, not misleading withrespect to the period covered by this quarterly report; 

 

3. Based on my knowledge, thefinancial statements, and other financial information included in this quarterlyreport, fairly present in all material respects the financial condition, resultsof operations and cash flows of the registrant as of, and for, the periodspresented in this quarterly report; 

 

4. The issuer's other certifyingofficers and I are responsible for establishing and maintaining disclosurecontrols and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(3)) and internal control over financial reporting (as defined in ExchangeAct Rules 13a-15(f) and 15d-15(f) for the issuer and we 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 issuer, including its consolidated subsidiaries, is made    known to us by others within those entities, particularly during the period    in which this quarterly report is being prepared; 

 

b) designated 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 principals;

c) evaluated the effectiveness of    the issuer'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) disclosed in this report any    change in the small business issuer's internal control over financial    reporting that occurred during the issuer's most recent fiscal quarter (the    issuer's fourth fiscal quarter in the case of an annual report) that has    materially affected, or is reasonably likely to materially affect, the small    business issuer's internal control over financial reporting; and

 

5. The issuer's other certifyingofficers and I have disclosed, based on our most recent evaluation of internalcontrol over financial reporting, to the issuer's auditors and the auditcommittee of issuer's board of directors (or persons performing the equivalentfunctions): 

 

a) 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    issuer's ability to record, process, summarize and report financial    information; and 

 

b) any fraud, whether or not    material, that involves management or other employees who have a significant    role in the issuer's internal control over financial reporting. 

Date: March 14, 2007

 

 ***/s/ Peter Wanner***
Peter Wanner, CFO