CERTIFICATIONS

I,
John Ballard, certify that:

1.        
I have reviewed this quarterly report on Form 10-QSB of Worldwide Energy and
Manufacturing USA, Inc.;

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 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)) 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 registrant's other certifying officer and I have disclosed, based on our
most recent evaluation, 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 in the design or operation of internal controls
which could 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:
May 20, 2008

/s/ John
BallardJohn Ballard, Chief Financial Officer