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|   | 1. | I      have reviewed this annual report on Form 10-KSB of IMMS, Inc.      a  Nevada corporation; |
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|   | 2. | Based      on my knowledge, this annual report does not contain any untrue statements      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      quarterly report; |
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|   | 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      small business issuer as of, and for, the periods presented in this      quarterly report; |
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|   | 4. | I      am responsible for establishing and maintaining disclosure controls and      procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for      the small business issuer and have: |
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|   | a. | Designed      such disclosure controls and procedures, or caused such disclosure      controls and procedures to be designed under my supervision, to ensure      that material information relating to the small business issuer, including      its consolidated subsidiaries, is made known to me by others within those      entities, particularly during the period in which this quarterly report is      being prepared; |
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|   | b. | Evaluated      the effectiveness of the small business 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 |
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|   | c. | Disclosed      in this report any changes in the small business issuer’s internal control      over financial reporting that occurred during the small business issuer’s      most recent fiscal quarter (the small business 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 |
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|   | 5. | I      have disclosed, based on my most recent evaluation, to the small business      issuer’s auditors and the audit committee of small business issuer’s board      of directors (or persons performing the equivalent    functions): |
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|   | 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 small business issuer’s ability      to record, process, summarize and report financial information;      and |
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|   | b. | Any      fraud, whether or not material, that involves management or other      employees who have a significant role in the small business issuer’s      internal control over financialreporting. |
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| /s/      John A. Brunkow                                |   |   |   |   |
| John      A. Brunkow                                    |   |   |   |   |
| Vice      President of Finance, Chief Financial Officer |   |   |   |   |