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**CERTIFICATION**

| 1.     |   | I                    have                    reviewed this Report on Form 10-QSB of Playlogic Entertainment,                    Inc.;                                                                                                                                                                                                                                                                                                                                                                    |
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| 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; |
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| 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 Company                    as of, and for, the periods presented in this Report;                                                                                |
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| 4.     |   | The                    Company’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 Company 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 Company, 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; |
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|   | (b)    | paragraph                    omitted pursuant to SEC Release 33-8238;                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
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|   | (c)    | evaluated                    the effectiveness of the Company’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                                                                                                                                                                  |
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|   | (d)    | disclosed                    in this Report any change in the Company’s internal control over financial                    Reporting that occurred during the Company’s most recent fiscal quarter                    (the Company’s fourth fiscal quarter in the case of an annual report) that                    has materially affected, or is reasonably likely to materially                    affect, the                    Company’s internal control over financial reporting;                    and                                  |

| 5. |   | The                    Company’s other certifying officers and I have disclosed, based on our                    most recent evaluation of internal control over financial reporting,                    to                    the Company’s auditors and the audit committee of the Company’s board of                    directors (or persons performing the equivalent                    function): |
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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 Company’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 Company’s internal control over financial                    reporting.                                                                                                                                      |

|                               Date: November 6,                    2007 |   |                                                                                                                  |   |   |
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|                                                                                                                      |   | /s/                    Wilbert Knol Wilbert                    KnolInterim                    Chief Financial Officer |   |   |

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