|Exhibit 31.ii                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  
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|Exhibit 31.ii Rule 13a 14(a)
      -- Certification of Disclosure In Annual and Quarterly Reports**Year
      Ended October 31, 2009**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         
|I, Jermaine E. Spence,
      certify that:
      1. I have reviewed this Form 10-K Annual
        Report Pursuant to Section 13 of the The Securities Exchange Act of 1934
        of Spence-Lingo & Company, LTD;
      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;
      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;
      4. This I am this Registrant's sole certifying
        officer, and I am responsible for establishing and maintaining disclosure
        controls and procedures (as defined in Exchange Act Rules 13a15(e) and
        internal control over financial reporting (as defined in Exchange Act
        Rules 13a15(f) for this Registrant and have:
      (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;
      (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;
      (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
      (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
      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 the registrant's board of directors (or persons performing the equivalent
        functions):
      (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
      (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.
      Date: January 1, 2010
      /s/ Jermaine E. Spence
      Jermaine E.Spence
      Chief Financial Officer