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|   | 1. | I      have reviewed this Amendment No. 1 to the Registrant’s Annual Report Form      10-K (“Amendment No. 1”) for the fiscal year ended June 30, 2009 of      Interdyne Company; |
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|   | 2. | Based      on my knowledge, this Amendement No. 1 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. | (Not      applicable); |
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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 financing reporting (as defined in Exchange Act Rules      13-a-15(f) and 15d-15(f) 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 Amendment No. 1 is      being prepared; |
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|   | b. | Designed      such internal control over financing reporting, or caused such internal      control over financing 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 Amendment No. 1 our conclusions about the      effectiveness of the disclosure controls and procedures, as of the end of      the period covered by this Amendment No. 1 based on such      evaluation; |
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|   | d. | Disclosed      in this Amendment No. 1 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 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): |
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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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|   | By:    | /s/      Kit H. Tan               |
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|   |   | Kit      H. Tan                   |
|   |   | Chief      Financial Officer/     |
|   |   | Principal      Accounting Officer |

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