**Exhibit
        99.3**   **CERTIFICATION
        PURSUANT TO**
 **SECTION
        302 (a) OF THE SARBANES-OXLEY ACT OF 2002**
 
 I,
        Robert
        MacKay, certify that:
 
 1.
        I have
        reviewed this quarterly report on Form 10-QSB of Laural Resources, Inc. (the
        small business issuer);
 
 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.
        The
        small business issuer’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)) and internal control over financial
        reporting (as defined in Exchange Act Rules 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 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)
        Designed such internal controls over financial reporting, or caused such
        internal control over financial reporting to be designed under our 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;
 
 (c)
        Evaluated the effectiveness of the small business issuer’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
 
 (d)
        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 of financial reporting; and
 
 5.
        The
        small business issuer’s other certifying officer 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 and material weaknesses in the design or operation
        of
        internal controls 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 controls over
        financial reporting.
 
 Date:
        January 14, 2008
 
 ROBERT
        MACKAY
  Robert
        MacKay
 Chief
        Accounting Officer
 Chief
        Financial Officer and Director
 
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