| 1. | I      have reviewed this annual report on Form 10-K, as amended by Amendment No.      1 thereto on Form 10-K/A, of Resource Holdings, 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)) 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 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) | 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 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 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 functions): |
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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. |
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| Date:  |  September      8, 2010 |   |  /s/      Jeff A. Hanks                                                                                   |
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|        |                         |   | Jeff      A. Hanks, Chief Financial Officer(Principal      Financial Officer and PrincipalAccounting  Officer) |

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