|   | 1.  | I      have reviewed this Quarterly Report on Form 10-Q of TSR,    Inc.; |
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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 Quarterly 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 condition, results of operations and cash flows of the      registrant as of, and for, the periods presented in this Quarterly      Report; |
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|   | 4.   | The      registrant’s other certifying officers 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 15(d)-15(f)) for the registrant and we  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 Quarterly report is      being prepared; |
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|   | b.   | designed      such internal control over financial reporting, or caused such internal      control over financial 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 Quarterly Report our conclusions about the      effectiveness of the disclosure controls and procedures, as of the end of      the period covered by this Quarterly Report based on such      evaluation; |
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|   | d.   | disclosed      in this Quarterly Report any change in registrant’s internal controls over      financial reporting that occurred during the registrant’s fourth fiscal      quarter that materially affected, or is reasonably likely to materially      affect, the registrant’s internal controls over financial reporting;      and |
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|   | 5.   | The      registrant’s other certifying officers and I have disclosed, based on our      most recent evaluation to the registrant’s auditors and the audit      committee of registrant’s board of directors (or persons performing the      equivalent function): |
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|   | a.   | all      significant deficiencies or material weaknesses in the design or operation      of internal controls 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      controls over financial reporting. |
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|   | Date:  April      8, 2010 |                              |
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|   |                                |                              |
|   |                                |                              |
|   |                                |                              |   |
|   | By:                                 | /s/ John      G. Sharkey     |   |
|   |                                |  Vice      President-Finance |   |
|   |                                | and      Chief Financial Officer  |   |
|   |                                |                              |   |