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|   | 1. | I                  have reviewed this Annual Report on Form 10-KSB of Exobox Technologies                  Corp. (the "Registrant"); |
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|   | 2. | Based                  on my knowledge, this report does not contain and 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)) 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. | 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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|   | c. | 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 auditor and the audit committee of the                  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 financial reporting. |
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| Date:                  October 29, 2007 | /s/                  Michael G. Wirtz    |   |
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|                                    | Chief                  Financial Officer |   |

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