| 1.      | I have reviewed this      quarterly report on Form 10-Q for the quarterly period ended June 30, 2008      ofAccountabilities,      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;   |
| 3.      | Based on my      knowledge, the financial statements, and other financial information      included in this quarterly 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 quarterly      report;  |
| 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)) for the registrant and we      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 report is being      prepared;  |
|    | b)                                                                                                                                                                                                                                                                                                                                    | 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 report based on such evaluation; and  |
|    | c)                                                                                                                                                                                                                                                                                                                                    | 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  |
|    | 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:       August 14, 2008 | By:    | /s/ Stephen      DelVecchia                     |   |
|----------------------------------|--------|------------------------------------------------------|--------|
|                             |   | Name:       Stephen DelVecchia             |   |
|                             |   | Title:  Chief      Financial Officer  |   |
|                             |   |                                                 |   |