**CERTIFICATION**

|   | 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                Shumate                Industries, Inc. as of, and for, the periods presented in this annual                report; |
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|   | 4. | Shumate                Industries, Inc.’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 Shumate                Industries, Inc. and we have done the                following: |
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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 Shumate Industries, Inc.,                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 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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|   | 5. | Shumate                Industries, Inc.’s other certifying officer and I have disclosed, based on                our most recent evaluation of internal control over financial reporting,                to Shumate Industries, Inc.’s auditors and the audit committee of the                Shumate Industries, Inc.’s board of                directors: |
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| June                28, 2006 |                                                                                                                                                                              | /s/ Matthew              C. Flemming |
|                         | Matthew                C. FlemmingExecutive                Vice President, Chief Financial                Officer, and Secretary(Principal                Financial Officer) |
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