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| 1. | I                have reviewed this quarterly report on Form 10-K of Fortune Industries,                Inc.; |
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| 2. | Based                on my knowledge, this annual  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 annual  report; |
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| 3. | Based                on my knowledge, the financial statements, and other financial information                included in this annual  report, fairly present in all material                respects the financial condition, results of operations and cash                flows of                Fortune Industries, Inc. as of, and for, the periods presented in                this                annual  report; |
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| 4. | Fortune                Industries, Inc.'s other certifying officer and I are responsible                for                establishing and maintaining disclosure controls and procedures (as                defined in Securities Exchange Act Rules 13a-15(e) and 15d-15(e))                for                Fortune Industries, Inc. 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 Fortune Industries, Inc., including                its consolidated subsidiaries, is made known to us by others within                those                entities, particularly during the period in which this                annual  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 Fortune Industries, Inc.'s disclosure controls                and                procedures and presented in this annual  report our conclusions                about the effectiveness of the disclosure controls and procedures,                as of                the end of the period covered by this annual  report based on                such evaluation; and |
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|   | d) | disclosed                in this report any change in Fortune Industries, Inc.’s internal control                over financial reporting that occurred during the most recent fiscal                quarter (Fortune Industries, Inc.'s fourth fiscal quarter in the                case of                an annual report) that has materially affected, or is reasonably                likely to                materially affect, Fortune Industries, Inc.’s internal control over                financial reporting; and |
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| 5. | Fortune                Industries, Inc.'s other certifying officer and I have disclosed,                based on                our most recent evaluation of internal control over financial reporting,                to Fortune Industries, Inc.'s auditors and the audit committee of                Fortune                Industries, Inc.'s board of directors (or others 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 Fortune Industries, Inc.'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 Fortune Industries, Inc.'s                internal control over financial                reporting. |
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| Date:  December                14, 2007 | By:                /s/ Garth Allred    |
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|                                              | Garth                Allred,           |
|                                              | Chief                Financial Officer |

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