|   | 1. | I      have reviewed this annual report on Form 10-KSB of the registrant for the      year ended December 31, 2007; |
|--------|----|---------------------------------------------------------------------------------------------------------------------|

|   | 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; |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 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; |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 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))      and internal control over financial reporting (as defined in Exchange Act      Rules 13a–15(f) and 15d–15(f)) for the registrant and have: |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 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 annual report is  prepared; |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 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; |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | c. | evaluated the effectiveness of the      registrant’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 end of the period covered by this annual      report based on such evaluation;and |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | d. | disclosed in this annual report      any change in the registrant’s internal control over financial reporting      that occurred during the registrant’s most recent fiscal year that has      materially affected, or is reasonably likely to materially affect, the      registrant’s internal control over financial reporting;      and |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 5. | I      have disclosed, based on my most recent evaluation of internal control      over financial reporting, to the registrant’s auditors and the audit      committee of registrant’s board of directors (or persons performing the      equivalent functions): |
|--------|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 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 |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 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. |
|--------|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                      | Dynamic      Natural Resources, Inc. a      Nevada Corporation |                         |
|---------------------------|---------------------------------------------------------------------|------------------------------|
|                      |                                                                |                         |   |
| Dated      March 24, 2008 | By:                                                                 | /s/ Gerald      Schiano |   |
|                      |                                                                | Gerald      Schiano          |   |
|                      |                                                                | Chief      Financial Officer |   |
|                      |                                                                |                         |   |