EXHIBIT 31

                     CERTIFICATION PURSUANT TO SECTION 302
                           OF THE SARBANES-OXLEY ACT


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EXHIBIT 31

        CERTIFICATION OF DISCLOSURE PURSUANT TO 18 U.S.C. SECTION 1350,
      AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002


     In  connection  with the  Quarterly  Report  of  Tonga  Capital  Corp  (the
"Company") on Form 10-QSB (the "Report") for the period ended September 30, 2006
as filed with the  Securities  and Exchange  Commission  on the date hereof.  I,
Robert E. Degeyter, Chief Financial Officer of the Company,  certify,  pursuant
to  18  U.S.C.  Section  1350,  as  adopted  pursuant  to  section  302  of  the
Sarbanes-Oxley Act of 2002, that to the best of my knowledge and belief:

     1. I certify that I have reviewed the 10-QSB of Tonga Capital Corp;

     2. Based on my knowledge,  the Report does not contain any untrue statement
of a material  fact or omit 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 the Report;

     3. Based on my knowledge,  the financial  statements  and other  financial
information  included in the Report fairly present in all material  respects the
financial condition, results of operations, and cash flows of the issuer, as of,
and for, the period presented in the Report;

     4. The  small  business  issuer's,  other  certifying  officers,  and I are
responsible for establishing and maintaining  disclosure controls and procedures
(as such term is defined in  Exchange  Act Rules  13a-15(e)  and  15d-15(e)  and
internal  control  over  financial  reporting  as defined in Exchange  Act Rules
13a-15f and 15d-15f for the small business issuer and 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 small  business  issuer,
     including  its  consolidated  subsidiaries,  is made  known  to us by other
     within those entities,  particularly during the period in which this Report
     is being prepared;

          b. Designed 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.  Evaluted  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

          d. Disclosed in this report any change 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. The small  business  issuer's,  other  certifying  officers,  and I have
disclosed,  based  on our  most  recent  evaluation  of  internal  control  over
financial  reprting,  to the  small  business  issuer's  auditors  and the audit
committee  of the  small  business  issuer's  Board  of  Directors  (or  persons
fulfilling the equivalent function);

          a. All significant deficiencies in the design or operation of internal
     control over financial reporting, which are reasonably likely to adversely
     affect the small business  issuers 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 small business  issuer's
     internal control over financial reporting.


Dated: November 22, 2006                            Name:Robert E. Degeyter


                                                 /s/Robert E. Degeyter
                                                _________________________

                                                Position: Chief Finacial Officer