| 1. | I      have reviewed this Form 10-Q quarterly report for the period ended March      31, 2009, of Show Me Ethanol, LLC; |
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| 2. | Based      on my knowledge, this quarterly 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 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 registrant and  have: |
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|   | 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; |
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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 report based on such evaluation;and |
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|   | d) | disclosed      in this report any change in the registrant’s internal control over      financial reporting that occurred during the 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 |
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| 5. | The      registrant’s other certifying officers 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 managers (or persons performing the equivalent      functions): |
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|   | a) | any      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. |
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| By: | /s/ Richard A.  Hanson |
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|   |                        |
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| Name:  | Richard      A. Hanson      |
| Title: | Chief      FinancialOfficer |

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