| 1. | I                have reviewed this annual report on Form 10-KSB of Rocky Mountain                Fudge,                Inc.; |
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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                bythis                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                registrant as of, and for, the periods presented in this annual                report;  |
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| 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: |
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|  | a) | designed                such disclosure controls and procedures 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 annual report is being                prepared; |
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|   | b)   | evaluated                the effectiveness of the small business issuer'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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|   | 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 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 officer and I have disclosed, based                on our                most recent evaluation, to the registrant's auditors and the audit                committee of registrant'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 our financial reporting internal controls 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                controls over financial reporting. |
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| /s/                STEVEN D. MOULTON        |
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| Steven                D. Moulton            |
| Principal                Accounting Officer |
| January                29, 2008             |

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