RULE
      13A-14(A)/15D-14(A) CERTIFICATION





I,
      John A. Grillo, certify
      that:





1.         I
      have reviewed this annual report on Form 10-KSB of National Energy Services
      Company, 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 made,
      not misleading with respect to the period covered by this quarterly
      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 the internal control over financial reporting (as defined
      in
      Exchange Act Rule 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.         Evaluated
      the effectiveness of the small
      business issuer's disclosure controls and procedures and presented in this
      report our conclusions after 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 (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 issuers 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 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.





January
                29,
                2008
            /s/
                John A. GrilloJohn
                A.
                GrilloChief
                Financial
                Officer