1.
    
    I have reviewed this Transition Report on Form 10-QT of Inn of the Mountain Gods Resort and Casino;2.
    
    Based on my knowledge, this Transition 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 Transition
Report;3.
    
    Based on my knowledge, the financial statements, and other financial information included in this
Transition 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 Transition 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 Transition 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 Transition Report based on such evaluation;
andd)
    
    Disclosed in this Transition 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