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| CERTIFICATION      PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF  2002 |
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|   | 1.     | I have      reviewed this quarterly report on Form 10-Q of Siboney      Corporation;                                                                                                                                                                                                                                                                           |
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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      registrant as of, and for, the periods presented in this      report;                                               |
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|   | 4.     | The      registrant's other certifying officer 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 registrant 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 registrant, including its consolidated      subsidiaries, is made known to us by others within those entities,      particularly during the period in which this quarterly report is being      prepared;      |
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|   | (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;                           |
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|   | (c)    | Evaluated the      effectiveness of the registrant'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 quarterly report based on such evaluation;                                                                                                               |
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|   | (d)    | Disclosed in      this report any change in the registrant's internal control over financial      reporting that occurred during the registrant's most recent fiscal quarter      (the registrant’s fourth fiscal quarter in the case of an annual report)      that has materially affected, or is reasonably likely to materially      affect, the registrant's internal control over financial reporting;      and |

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

| Date:      November 14, 2008 |
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|   | /s/ William D.      Edwards,      Jr.                      |
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|   | William D.      Edwards, Jr.                                                                                                                                        |
|   | Chief      Financial Officer                                                                                                                                        |
|   | (Principal      Financial Officer)                                                                                                                                  |