| 1.     |   | I have reviewed this quarterly report on Form 10-Q/A of SkillSoft Public Limited Company;                                                                                                                                                                                                                  |
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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.     |   | Omitted;                                                                                                                                                                                                                                                                                                   |
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| 4.     |   | Omitted;                                                                                                                                                                                                                                                                                                   |
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| 5.     |   | Omitted.                                                                                                                                                                                                                                                                                                   |

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|   |                          |   |
|   | /s/ Thomas J. McDonald   |   |
|   | Thomas J. McDonald       |   |
|   | Chief Financial Officer  |   |
|   |