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CERTIFICATION

I, R. Keith Wilt, certify that:

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|1. |  | I have reviewed this quarterly report on Form 10-Q of Golf
Host Resorts, 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 the quarterly report;                    
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|4. |  | The registrants other certifying officers and I are
responsible for establishing and maintaining disclosure control procedures (as defined in Exchange
Act Rules 13a  14 and 15d  14) for the registrant and have:                                                                                                         

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| |  | a. |  | designed such disclosure controls and procedures 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. |  | evaluated the effectiveness of the registrants
disclosure controls and procedures as of a date within 90 days prior to the filing
date of this quarterly report (the Evaluation Date); and                                                                                                  
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| |  | c. |  | presented in this quarterly report our conclusions about the effectiveness
of the disclosure controls and procedures based on our
evaluation as of the Evaluation Date;                                                                                                                        

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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 the registrants board of directors (or persons performing the
equivalent function):

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| |  | a. |  | all significant deficiencies in the design or
operation of internal controls which could 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
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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; and                                                                                                                                        

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|6. |  | The registrants other certifying officers and I have indicated in this quarterly report whether or not there were
significant changes in internal controls or in other factors that could significantly affect internal controls subsequent to the date
of our more recent evaluation, including any corrective actions with
regard to significant deficiencies and material weaknesses.

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|Date: March 6, 2003 |  | /s/ R. Keith Wilt                                                                  
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|                    |  | Name: R. Keith Wilt
Title: Vice President & Treasurer
(Principal Financial Officer)