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| 6. | I      have reviewed this annual report on Form 10-KSB of SYNTEC BIOFUEL      INC.; |
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| 7. | 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; |
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| 8. | Based      on my knowledge, the financial statement, 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; |
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| 9. | 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: |
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|   | (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 the annual report is being      prepared; |
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|   | (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 |
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|   | (c) | presented      in this annual report our conclusions about the effectiveness of the      disclosure controls and procedures based on our evaluation of the      Evaluation Date; |
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| 10. | 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 function): |
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|   | (c) | 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 weakness in internal controls;      and |
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|   | (d) | any      fraud, whether or not material, that involves management or other      employees who have a significant role in the registrant’s internal      controls; and |
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| /s/      Janet Cheng               |   | Date:      March 28, 2008 |
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| Janet      ChengDirector,      CFO |   |                      |

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