Exhibit
      31.1





Certification




I,
      Hilary
      Davis, certify that:




1.
      I have
      reviewed this annual report on Form 10-K of Lynn Two, 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.
      As the
      issuer's sole certifying officer, I am responsible for establishing and
      maintaining disclosure controls and procedures (as defined in Exchange Act
      Rules
      13a-15(e) and 15d-15(e)) 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 my supervision, to ensure that
      material information relating to the small business issuer is made known to
      me
      by others within those entities, particularly during the period in which this
      report is being prepared;




b)
      Evaluated the effectiveness of the small business issuer'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




c)
      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 that has materially affected, or is
      reasonably likely to materially affect, the small business issuer's internal
      control over financial reporting.




5.
      As the
      small business issuer's sole certifying officer, 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 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.





Date: April
                12, 2008
            By:
            /s/ Hilary
                DavisHilary
                DavisChief
                Principal Executive Officer andPrincipal
                Financial Officer