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| 1. | I                have reviewed this quarterly report on Form 10-Q of Fortune Industries,                Inc.; |
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| 2. | Based                on my knowledge, this quarterly 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 quarterly report; |
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| 3. | Based                on my knowledge, the financial statements, and other financial information                included in this quarterly report, fairly present in all material                respects                the financial condition, results of operations and cash flows of                Fortune                Industries, Inc. as of, and for, the period presented in this quarterly                report; |
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| 4. | Fortune                Industries, Inc.'s other certifying officer and I are responsible                for                establishing and maintaining disclosure controls and procedures (as                defined in Securities Exchange Act Rules 13a-15(e) and 15d-15(e))                for                Fortune Industries, Inc. and have: |
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|   | 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 Fortune Industries, Inc., including                its consolidated subsidiaries, is made known to us by others within                those                entities, particularly during the period in which this quarterly                report is                being prepared; |
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|   | b) | designed                such internal control 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; |
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|   | c) | evaluated                the effectiveness of Fortune Industries, Inc.'s disclosure controls                and                procedures and presented in this quarterly report our conclusions                about                the effectiveness of the disclosure controls and procedures, as of                the end                of the period covered by this quarterly report based on such evaluation;                and |
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|   | d) | disclosed                in this report any change in Fortune Industries, Inc.’s internal control                over financial reporting that occurred during the most recent fiscal                quarter  that has materially affected, or is reasonably likely                to materially affect, Fortune Industries, Inc.’s internal control over                financial reporting; and |
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| 5. | Fortune                Industries, Inc.'s other certifying officer and I have disclosed,                based on                our most recent evaluation of internal control over financial reporting,                to Fortune Industries, Inc.'s auditors and the audit committee of                Fortune                Industries, Inc.'s board of directors (or others performing the equivalent                functions): |
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|   | 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 Fortune Industries, Inc.'s                ability                to record, process, summarize and report financial information; and |
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|   | b) | any                fraud, whether or not material, that involves management or other                employees who have a significant role in Fortune Industries, Inc.'s                internal control over financial reporting. |
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| Date:  January                14, 2008 | By:                /s/ Garth A.                Allred |  |
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|                                             | Garth                A. Allred,                       |
|                                             | Chief                Financial Officer                |

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