----

**302      CERTIFICATION OF CHIEF FINANCIAL OFFICER**

| 1.  |  I                have reviewed this                Form 10-QSB of Silver Star Capital Holdings, Inc. (the *"Company"*); |
|----------|------------------------------------------------------------------------------------------------------------------------------------|

| 2. | Based                on my knowledge, this Form                10-QSB  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 Form 10-QSB ; |
|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3. | Based                on my knowledge, the                financial statements, and other financial information included in                this                Form 10-QSB, 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 Form                10-QSB; |
|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 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)) 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 Company                is made                known to me by others, particularly during the period in which this                report                is being                prepared; |
|--------|-----------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | Evaluated                the effectiveness of                the Company'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                Company's internal control over financial reporting that occurred                during                the Company's most recent fiscal quarter (the Company's fourth fiscal                quarter in the case of an annual report) that has materially affected,                or                is reasonably likely to                materially affect, the                Company's internal control over 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                Company's auditors                and the audit committee of the Company'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 Company'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                Company's internal control over financial                reporting. |
|--------|-----------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----