| 1.   | I      have reviewed this quarterly report on Form 10-Q of Rudy Nutrition (the      registrant); |
|----------------|--------------------------------------------------------------------------------------------------|

| 2.   | Based      on my knowledge, this quarterly 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 quarterly report; |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3.   | Based      on my knowledge, the consolidated financial statements, and other      financial information included in this quarterly 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      quarterly report; |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 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 registrant and have; |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 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 registrant, is made known to me      by others, particularly during the period in which this report is being      prepared; |
|----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| b.   | evaluated      the effectiveness of the registrant’s disclosure controls and procedures      and presented in this report my 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 |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| c.   | disclosed      in this report any change in the registrant’s internal control over      financial reporting that occurred during the registrant’s current fiscal      quarter that has materially affected, or is reasonably likely to      materially affect, the registrant’s internal control over financial      reporting; and; |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5. | The      registrant’s other certifying officer and I have disclosed, based on our      most recent evaluation, to the registrant's auditors and the audit      committee of the 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 auditor 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. |
|--------|---|-------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|              |        |                                                           |
|-------------------|--------|----------------------------------------------------------------|
|              |   |                                                           |   |
| May      16, 2008 | By:    | /s/ Kevin      Kaplan                                          |   |
|              |   | Kevin      Kaplan                                              |   |
|              |   | Chief      Financial Officer(Principal      Financial Officer) |   |
|              |   |                                                           |   |

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