I, Patrick S. Cefalu, certify that:

               1.   I have reviewed this 10QSB of Micropac Industries, Inc.

               2.   Based on my  knowledge,  this  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;

               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 small  business
                    issuer as of, and for, the periods presented in this report;

               4.   The small business issuer's other certifying  officer(s) 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)) and internal control over
                    financial  reporting  (as  defined  in  Exchange  Act  Rules
                    13a-15(f) and 15d-15(f))  for the small business  issuer 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  small  business  issuer,
                         including its consolidated subsidiaries,  is made known
                         to us by others  within  those  entities,  particularly
                         during  the  period  in  which  this  report  is  being
                         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  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
                    d.   Disclosed  in  this  report  any  change  in the  small
                         business   issuer's  internal  control  over  financial
                         reporting  that  occurred  during  the  small  business
                         issuer's most recent fiscal quarter (the small business
                         issuer's fourth fiscal quarter in the case of an annual
                         report) that has materially affected,  or is reasonably
                         likely  to  materially   affect,   the  small  business
                         issuer's internal control over financial reporting; and

               5.   The small business issuer's other certifying  officer(s) 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 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 small business issuer'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 small business  issuer's  internal  control
                         over financial reporting.





Date: October 9, 2007                               /s/ Patrick S. Cefalu
                                                    ----------------------
                                                    Patrick S. Cefalu,
                                                    Chief Financial Officer