|   | 1. | I                have reviewed this quarterly report on Form 10-QSB/A of Hydrogen Engine                Center, Inc.; |
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|   | 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; |
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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. | The                registrant's other certifying officer and I have disclosed, based                on our                most recent evaluation of internal control over financial reporting,                to                the registrant's auditors and the audit committee of the registrant's                board of directors (or persons 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 the registrant'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 the registrant's internal                control                over financial reporting. |
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| May                19, 2008 | /s/                Sandra Batt         |
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|                        | Sandra                Batt             |
|                        | Chief                Financial Officer |

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