| 1. | I      have reviewed this annual report of Moggle, Inc. (the “registrant”) on      Form 10-K. for the fiscal year ended December 31,  2008. |
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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      registrant as of, and for, the periods presented in this      report; |
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| 4. | The      registrant'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 registrant 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 registrant,      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 accountingprinciples; |
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|   | c) | Evaluated      the effectiveness of the registrant'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 registrant's internal control over      financial reporting that occurred during the registrant's most recent      fiscal quarter (the registrant's fourth fiscal quarter in the case of      an annual report) that has materially affected, or is reasonably      likely to materially affect, the registrant's internal control over      financial reporting; and |
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| 5. | The      registrant's other certifying officer(s) 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 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 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 financialreporting. |
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| /s/      Ernest Cimadamore                                                                                |
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| Ernest      Cimadamore Secretary, Chief Financial Officer  and Principal      Financial Officer |

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