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**CERTIFICATION        OF PRINCIPAL FINANCIAL **

**PURSUANT        TO RULE 13a-14 AND 15d-14 OF THE EXCHANGE ACT **

| 1. | I                  have                  reviewed this Annual Report on Form 10-KSB of flexSCAN, Inc. (the                  "Registrant"); |
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| 2. | Based                  on my knowledge, this Annual 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                  registrant as of, and for, the periods presented in this report; |
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| 4. | flexSCAN's                  other certifying officer and I are responsible for establishing                  and                  maintaining disclosure controls and procedures (as defined in Exchange                  Act                  Rule 13a-14) for the registrant and have: |
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|   | (a) | designed                  such disclosure controls and procedures to ensure that material                  information                  relating to                  the registrant, including its consolidated subsidiaries, is made                  known to                  me by others within those entities, particularly during the period                  in                  which this annual 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 an                  annual report) that has materially affected, or is reasonably likely                  to                  materially affect, the registrant's internal control over financial                  reporting. |
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| 5. | I                  have disclosed, based on my most recent evaluation, to the registrant's                  auditors and the audit committee of registrant's board of directors                  (or                  persons performing the equivalent functions): |
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|   | (a) | all                  significant deficiencies in the design or operation of internal                  controls                  which could adversely affect the registrant's ability to record,                  process,                  summarize and report financial data and have identified for the                  registrant's auditors any material weaknesses in internal controls;                  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. |
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*Date:        November 13, 2006*

|   | *By:*                                                                              | */s/                 Francis X. Pisano* |   |
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|   | *Francis                  X. Pisano, Principle Financial                  Officer* |

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