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| 1. | I,                Michael Jeub, have reviewed                the Report being filed; |
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| 2. |  Based                on my knowledge, this                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                report; |
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| 3. | Based                on my knowledge, the                financial statements, and other financial information included in                this                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                report; |
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| 4. | The                small business issuer's other certifying officer(s) and I are responsible                for establishing and maintaining disclosure controls and procedures                (as                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-15(f) and 15d-15(f)) 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 our supervision, to                ensure                that material information relating to the small business issuer,                including                its consolidated subsidiaries, is made known to us by others within                those                entities, particularly during the period in which this report is                being                prepared; |
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|   | 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                principles; |
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|   | c. | 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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|   | 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 officer(s) and I have disclosed,                based on our most recent evaluation of internal control over financial                reporting, to the small business issuer's auditors and the audit                committee                of the 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 financial                reporting. |
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| RegistrantDate:                August 14, 2007 |   | *ECash,                Inc.** By:                /s/ Michael Jeub* |
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|                                           |   | Michael                Jeub                                             |
|                                           |   | Chief                Financial Officer                                  |