**CERTIFICATION
      OF PRINCIPAL FINANCIAL AND ACCOUNTING OFFICER PURSUANT**


**TO
      RULES 13A-14 AND 15D-14**


**OF
      THE SECURITIES EXCHANGE ACT OF 1934**






I,
      Robert
      Turner, Secretary and Treasurer of Intelligentias, Inc. (the “Company”), certify
      that:




(1)  I
      have
      reviewed this Annual Report on Form 10-KSB for the fiscal year ended December
      31, 2006 (the “Report”);





(2)  Based
      on
      my knowledge, the Report does not contain any untrue statement of a material
      fact or omit to state a material fact necessary in order 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; and





(3)  Based
      on
      my knowledge, the financial statements, and other financial information included
      in the Report, fairly present in all material respects the financial condition
      and results of operations of the Company as of, and for, the periods represented
      in the Report.





(4)  The
      Company’s other certifying officers 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 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 the Report is being prepared;





(b)  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





(c)  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 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 to the audit committee of the board of directors (or persons
      fulfilling the equivalent function):





(i)  all
      significant deficiencies 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





(ii)  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.





Dated:  April
      13,
      2007





By:  /s/
      ROBERT TURNER


Robert
      Turner


Secretary
      and
      Treasurer