OFFICER'S
CERTIFICATION PURSUANT TO SECTION 302 OF SARBANES OXLEY ACT

I,
Randall S. Goulding, certify that:



1.
I have reviewed this quarterly report on Form10-QSB for the quarter
ended September 30, 2006 of Inverso Corp.;



2.
   Based on my knowledge, this 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 report;



3.
   Based on my knowledge, the financial statements, and other
financial information included in this report, fairly present in all
material 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 small business issuer's other certifying officer(s) 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)) and internal control over financial reporting (as defined
in Exchange Act Rules  13a-15(f) and 15d-15(f)) 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)
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;

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 small
business issuer's fourth fiscal quarter in the case of an 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 small business issuer's other certifying officer(s) 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 small business issuer's board of directors
(or persons performing the equivalent functions):



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  17,,  2006        By: /s/ Randall S. Goulding

------------------------------

Randall
S. Goulding, CFO