**CERTIFICATIONS**

| 1. | I                have reviewed this Annual Report on Form 10-KSB of Biomass Processing                Technology, Inc. (the "Company"); |
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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                annual 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 annual                report; |
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| 4. | The                Company'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 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 our supervision, to                ensure                that material information relating to the Company, 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) | *(Paragraph                omitted in accordance with SEC transition instructions contained                in SEC                Release No. 33-8238)* |
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| (c) | Evaluated                the effectiveness of the Company’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. |
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| (e) | 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 |
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| 5. | I                  have disclosed, based on my 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): |
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| (b) | 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 |
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| (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. |
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| July              23,              2007 |                                                                                                                                                                                                                                              | /s/              Robert F. Kendall |
|                                    | Name:                Robert F. KendallTitle:                                 Chief Financial Officer                           (principal financial and accounting                officer) |

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