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| 1.   | I      have reviewed this annual report on Form 10-KSB/A of ECCO Energy      Corp.; |
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| 2.   | Based      on my knowledge, this annual 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      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 the      registrant as of, and for, the periods presented in this      report; |
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| 4.   | 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 I have: |
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| a.   | designed      such disclosure and procedures to ensure that material information      relating to the registrant, including its consolidated subsidiaries, is      made know 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 annual report      (the “Evaluation Date”); and |
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| c.   | presented      in this annual 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.   | 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 equivalentfunction): |
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| a.   | all      significant deficiencies in the design or operation of internal controls      which 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.   | I      have indicated in this annual 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 materialweaknesses. |
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|  Date:      September 22, 2008 | By:    /s/ N. Wilson      Thomas      |   |
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|                                | Name:      N. Wilson Thomas                                                        |   |
|                                | Title:      CFO                                                                    |   |