----

|   | 1. | I have reviewed this Annual      Report on Form 10-K of Exobox Technologies Corp. (the      "Registrant"); |
|--------|----|------------------------------------------------------------------------------------------------------------|

|   | 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; |
|--------|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 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. | 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      : |
|--------|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 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. | 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; |
|--------|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 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 |
|--------|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 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): |
|--------|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 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:      November 12, 2008 | /s/      Michael G. Wirtz    |   |
|------------------------------|------------------------------|--------|
|                         | Chief      Financial Officer |   |

----