CERTIFICATION OF
PRINCIPAL FINANCIAL OFFICER

I, Randolph S. Hudson,
President, Chief Executive Officer, Secretary, Treasurer, and Chief Financial
Officer, certify that:

|1. | I have reviewed this
      Quarterly Report on Form 10-QSB of Cartoon Acquisition, Inc., a United
      States corporation organized under the laws of the State of Delaware;                                                                                                                                                                                                               
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|2. | Based on my knowledge, this
      Quarterly 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
      Quarterly Report, fairly present in all material respects the financial
      conditions, results of operations and cash flows of the small business
      issuer as of, and for, the periods presented in this Quarterly 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.                                                                                                                                                                                                                                                                                                                                                                                          
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|   | b.                                                                                                                                                                                                                                                                                                                                                                                          
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|   | c.                                                                                                                                                                                                                                                                                                                                                                                          
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|   | d.                                                                                                                                                                                                                                                                                                                                                                                          
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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.                                                                                                                                                                                                                                                                                                                                                               
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|   | b.                                                                                                                                                                                                                                                                                                                                                               
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|By Order of
      Federal Law:CARTOON
      ACQUISITION, INC.
|-------------------------------------------------------------



|/s/ Randolph S.
      HudsonRandolph S.
      HudsonPrincipal
      Financial Officer
|-------------------------------------------------------------------------------------

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