**CERTIFICATION
      PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF
      2002**




I,
      Jeffrey W. Lemajeur, certify that:




|1. | I
              have reviewed this quarterly report on Form 10-Q of Clark,
              Inc.;
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|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;
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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
              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 have:
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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 the registrant, 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;
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|b) | Evaluated
              the effectiveness of the registrant'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 (the registrant’s fourth fiscal quarter in the case of the
              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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5.  The
      registrant's other certifying officer and I have disclosed, based on our most
      recent evaluation of internal controls 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 controls 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
              controls over financial reporting.
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Date:
                November 3, 2006
            /s/
                Jeffrey W. Lemajeur
              Title:Chief
                Financial Officer