**CERTIFICATION**

|  | 1. | I                have reviewed this quarterly report on Form 10-QSB of American Basketball                Association, 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 annual 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                respect                the financial condition, results of operations and cash flows of                the                registrant as of, and for, the periods presented in this annual                report. |
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|  | 4. | The                registrant’s other certifying officer and I am responsible for                establishing and maintaining disclosure controls and procedures (as                defined in Exchange Act Rules 13a-14 and 15d-14) for the registrant                and                have: |
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|   | d) | designed                such disclosure controls and procedures to ensure that material                information relating to the registrant, 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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|   | e) | 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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|   | f) | 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 officer 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 functions): |
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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 officer 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 most recent evaluation, including                any corrective actions with regard to significant deficiencies and                material weaknesses. |
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| /s/ Darren                Cioffi                                      |   |   |        |
| Darren                    CioffiChief                    Financial Officer |   |   |        |
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