| 1.   | I              have reviewed this quarterly report on Form 10-QSB of Marine Growth              Ventures, Inc.; |
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| 2.   | Based              on my knowledge, this report does not contain any untrue statement              of              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              report; |
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| 3.   | Based              on my knowledge, the financial statements, and other financial information              included in this report, fairly present in all materials respects the              financial condition, results of operations and cash flows of the small              business issuer as of, and for, the periods presented in this              report; |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.   | The              registrant’s other certifying officer 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)) for the small              business issuer 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 small business issuer, including              its consolidated subsidiaries, is made known to us by others within              those              entities, particularly during the period in which this report is being              prepared; |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| b.   | Paragraph              omitted in accordance with SEC transition instructions contained in              SEC              Release No. 33-8238; |
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| c.   | Evaluated              the effectiveness of the small business issuer’s disclosure controls and              procedures and presented in this 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 evaluation; and |
|----------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| d.   | Disclosed              in this report any change in the small business issuer’s internal control              over financial reporting that occurred during the small business issuer’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 small business issuer’s internal control              over financial reporting; and |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.   | The              registrant’s other certifying officer and I have disclosed, based on our              most recent evaluation of internal control over financial reporting,              to              the small business issuer’s auditors and the audit committee of the              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 control over financial reporting which are              reasonably likely to adversely affect the small business issuer’s ability              to record, process, summarize and report financial information;              and |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| b.   | Any              fraud, whether or not material, that involves management or other              employees who have a significant role in the small business issuer’s              internal control over financial              reporting. |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                     |                                                                                              |                                        |
|------------------------------------------|---------------------------------------------------------------------------------------------------|---------------------------------------------|
| Date: November              9, 2007 |                                                                                              | /s/ Katherine              A Ostruszka |
|                                     | Katherine              A Ostruszka                                                                |
|                                     | Chief                Financial Officer and Controller(Principal                Financial Officer) |

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