|   | 1. | I                have reviewed this Annual Report on Form 10-KSB/A of TelePlus World,                Corp.; |
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|   | 2. | Based                on my knowledge, this Annual 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                Annual Report; |
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|   | 3. | Based                on my knowledge, the financial statements, and other financial information                included in this Annual 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 Annual                Report; |
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|   | 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)) for the small                business issuer’s and we have: |
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|   | a. | designed                such disclosure controls and procedures, or have 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 Annual Report                is                being prepared; |
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|   | b. | designed                such internal controls 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 small business issuer’s disclosure controls and                procedures and presented in this Annual Report our conclusions about                the                effectiveness of the disclosure controls and procedures, as of the                period                covered by this report based on such evaluation;                and |
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|   | d. | disclosed                in this Annual Report any change in the small business issuer’s internal                control over financial reporting that occurred during the year ended                December 31, 2005 that has materially affected, or is reasonably                likely to                materially affect, the small business issuer’s internal control over                financial reporting ; |
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|   | 5. | The                small business issuer’s other certifying officers and I have disclosed,                based on our most recent evaluation of internal control over financial                reporting, 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 function): |
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|   | a. | all                significant deficiencies and material weaknesses in the design or                operation of internal controls over financial reporting which are                reasonably likely to adversely affect the small business issuer’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 small business issuer’s                internal controls over financial                reporting. |
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| DATE:                November 14, 2006 | By:                          | /s/ Robert                Krebs |
|                                   | Robert                Krebs            |
|                                   | Chief                Financial Officer |

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