1.
    
    I have reviewed this Quarterly Report on Form 10-Q of Inn of the Mountain Gods Resort and Casino;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;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 the registrant as of, and for, the periods presented in this Quarterly
Report;4.
    
    The registrants other certifying officers 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 registrant and we have:
 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 the registrant, 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;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;c)
    
    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 Quarterly Report based on such
evaluation; andd)
    
    Disclosed in this Quarterly 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; and
 5.
    
    The registrants other certifying officers 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
registrant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
registrants ability to record, process,
summarize and report financial information; andb)
    
    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.
  /s/           Ben MartinezBy:           Ben MartinezTitle:
    Principal Financial Officer