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             CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER PRUSANT TO
    EXCHANGE ACT RULE 13A-14(A)/15D-14(A) AS ADOPTED PURSUANT TO SECTION 302
                       OF THE SARBANES-OXLEY ACT OF 2002


I, George L. Riggs, III, Chief Financial Officer certify that:

1. I have reviewed this annual report on Form 10-KSB of Humana Trans Services
Holding Corp.

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;

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;

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 and 15d-15) 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, if any, is made
         known to us by others within those entities, particularly during the
         period in which this quarterly report is being prepared;

         b) 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 report based on such
         evaluations; and

         c) disclosed in this quarterly 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 any annual report) that has materially affected,
         or is reasonably likely to materially affect, the Registrant's internal
         control over financial reporting;

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 auditors and the audit committee of 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 controls over financial reporting which are
         reasonably likely to adversely affect the Registrant's ability to
         record, process, summarize and report financial data and have
         identified for the Registrant's auditors any material weaknesses in
         internal controls; 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: January 15, 2004

/s/  George L. Riggs, III
----------------------
George L. Riggs, III
Chief Financial Officer


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