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|   | 1. | I                have reviewed this annual report on Form 10-KSB of Pacificap Entertainment                Holdings, Inc.; |
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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                small                business issuer as of, and for, the periods presented in this report; |
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|   | 4. | The                small business issuer'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 small business issuer 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 small business issuer,                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) | [Omitted                pursuant to SEC Release No. 33-8238]; |
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|   | (c) | Evaluated                the effectiveness of the small business issuer'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 small business issuer's internal                control                over financial reporting that occurred during the small business                issuer's                most recent fiscal quarter (the small business issuer's fourth fiscal                quarter in the case of an annual report) that has materially affected,                or                is reasonably likely to materially affect, the small business issuer's                internal control over financial reporting; and |
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|   | 5. | The                small business issuer's other certifying officer(s) and I have disclosed,                based on our most recent evaluation of internal control over financial                reporting, to the small business issuer's auditors and the audit                committee                of the small business issuer'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 small business issuer'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 small business issuer's                internal control over financial reporting. |
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| Date:                May 19, 2006 |   | /s/                EDWARD LITWAK      |   |
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|                              |   | Edward                Litwak               |   |
|                              |   | Principal                Financial Officer |   |

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