**ELEPHANT        TALK COMMUNICATIONS, INC. AND SUBSIDIARIES**

**CERTIFICATIONS**

| 1.   | I                  have reviewed this quarterly report on Form 10-QSB of Elephant                  Talk                  Communications, Inc.; |
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| 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; |
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| 3.   | Based                  on my knowledge, the 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; |
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| 4.   | The                  registrant’s other certifying officers and I are responsible for                  establishing and maintaining disclosure controls and procedures                  (as                  defined in Securities Exchange Act Rules 13a-14 and 15d-14) for                  the                  registrant and we 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 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 registrant's disclosure controls and procedures                  as of a date within 90 days prior to the filing date of this quarterly                  report (the "Evaluation Date"); and |
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| c)   | presented                  in this quarterly report our conclusions about the effectiveness                  of the                  disclosure controls and procedures based on our evaluation as of                  the                  Evaluation Date; |
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| 5.   | 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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| 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 auditors any material weaknesses in internal controls;                  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 registrant's internal                  controls; and |
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| 6.   | The                  registrant’s other certifying officers and I have indicated in this                  quarterly report whether or not there were significant changes                  in internal                  controls or in other factors that could significantly affect internal                  controls subsequent to the date of our most recent evaluation,                  including                  any corrective actions with regard to significant deficiencies                  and                  material weaknesses. |
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| Date:                  November 19, 2007 |   | **/s/                  Willem Ackermans**                 |
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|                                     |   | Willem                  Ackermans                         |
|                                     |   | Chief                  Financial                  Officer |