EXHIBIT 12.2



CERTIFICATIONS



I, James Cassina, certify that:



|1. | I have reviewed this annual report on Form 20-F of Intelligent
    Content Enterprises 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 company as of, and for, the periods presented in this report;
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|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 company and have:
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| | (a) | Designed such disclosure controls and procedures, or caused
    such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating
    to the company, including its consolidated subsidiaries, is made known to me by others within those entities, particularly
    during the period in which this 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 my 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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| | (c) | Evaluated the effectiveness of the company’s disclosure
    controls and procedures and presented in this report my 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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| | (d) | Disclosed in this report any change in the company’s internal
    control over financial reporting that occurred during the period covered by the annual report that has materially affected,
    or is reasonably likely to materially affect, the company’s internal control over financial reporting; and
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|5. | I have disclosed, based on my most recent evaluation of internal
    control over financial reporting, to the company’s auditors and the audit committee of the company’s board of
    directors (or persons performing the equivalent functions):
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| | (a) | All significant deficiencies and material weakness in the design
    or operation of internal control over financial reporting which are reasonably likely to adversely affect the company’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 company’s internal control over financial reporting.
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|Date:  March 17, 2017 | By: | /s/ James Cassina       | 
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|                      |     | James Cassina           | 
|                      |     | Chief Financial Officer |