| 1.     | I      have reviewed this annual report on Form 10-KSB/A of Buckeye Ventures,      Inc.; |
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| 2.     |  Based on my      knowledge, this annual 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      annual 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      registrant as of, and for, the periods presented in this annual      report; |
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| 4.     |  The registrant's      other certifying officer 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)) for the registrant and we    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 registrant, including its consolidated      subsidiaries, is made known to us by others within those entities,      particularly during the period in which this annual report is being      prepared; |
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|       b)    |  evaluated the      effectiveness of the registrant's disclosure controls and procedures and      presented in this annual report our conclusions about the effectiveness of      the disclosure controls and procedures as of the end of the period covered      by this annual report based on such evaluation;  and |
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|       c)    |  disclosed in this      annual report any change in the registrant's internal control over      financial reporting that occurred during the registrant's most recent      fiscal year that has materially affected, or is reasonably likely to      materially affect, the registrant's internal control over financial      reporting. |
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| 5.     |  The registrant's      other certifying officer and I have disclosed, based on our most recent      evaluation of internal control over financial reporting, 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 and material weaknesses in the design or operation of      internal control over financial reporting which are reasonably likely to      adversely affect the registrant'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 registrant's internal control over financial      reporting. |
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|  Date:       April 28, 2008 |   |   |   |   | By:    | /s/      Henry S.      Leonard                                                       |
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|                                  |   |   |   |   |   | Henry      S. Leonard                                                                                                                                                                                                                                                                                                                                              |
|                                  |   |   |   |   |   | Chief      Financial Officer andChief      Accounting Officer                                                                                                                                                                                                                                                                                                      |
|                                  |   |   |   |   |   |            (Principal Finance and AccountingOfficer)                                                                                                                                                                                                                                                                                      |