|   | 1.     | I have reviewed this quarterly report on Form      10-QSB for the quarter ended December 31, 2007 of ReoStar Energy Corporation;                                                                                                                                                                                                                   |
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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      this quarterly report;                    |
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|   | 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 registrant and we 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, 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 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 evaluation;      and                                                                                                 |
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| (c) |   | Disclosed in this 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 an annual report) that has materially affected, or      is reasonably likely to materially affect, the registrant'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 registrant's auditors and the audit committee      of the registrant's board of directors: |
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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 registrant'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 the registrant's      internal control over financial reporting.                                                                                                     |
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| Dated: February 14, 2007 | By:/s/ Scott D. Allen           |
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|                     | Scott D. Allen, CPA                                                               |
|                     | Chief Financial Officer                                                           |