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|   | 1.   I      have reviewed this quarterly report on Form 10-Q for the quarter ended      June 30, 2008, of NextPhase Wireless,Inc.. |
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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 quarterly      report; |
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|   | 4.   I      am 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 have: |
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|   | a) | Designed      such disclosure controls and procedures, or caused such disclosure      controls and procedures to be designed under my supervision, to ensure      that material information relating to the registrant, including its      consolidated subsidiaries, is made known to me by others within those      entities, particularly during the period in which this quarterly report is      being prepared; |
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|   | b) | Evaluated      the effectiveness of the registrant’s disclosure controls and procedures      and presented in this report my 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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|   | c) | Disclosed      in this quarterly 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 |
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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. |
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| August      19, 2008 | /s/ Thomas      Hemingway            |
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|                 | Thomas      Hemingway                |
|                 | Chief      Financial Officer and     |
|                 | Interim      Chief Executive Officer |

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