| 1. | I have reviewed this Form 10-Q of      B&D Food Corp.; |
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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 small business issuer as of,      and for, the periods present in this  report; |
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| 4. | The small business issuer’s other      certifying officer(s) 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 13-a-15(f) and 15d-15(f)) for      the small business issuer andhave: |
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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 the small business issuer, including its consolidated      subsidiaries, is made known to us by others within those entities,      particularly during the period in which this 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  principals; |
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|  | c) | Evaluated the effectiveness of      the small business issuer’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 report based on such evaluation;and |
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|  | d) | Disclosed in this report any      change in the small business issuer’s internal control over financing      reporting that occurred during the small business issuer’s most recent      fiscal quarter (the small business issuer’s fourth fiscal quarter in the      case of an annual report) that has materially affected, or is reasonably      likely to materially affect, the small business issuer’s internal control      over financial reporting;and |
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| 5. | The small business issuer’s other      certifying officer(s) and I have disclosed, based on our most recent      evaluation of internal control over financial reporting, to the small      business issuer’s auditors and the audit committee of the small business      issuer’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      small business issuer’s ability to record, process, summarize and report      financial information; and |
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|  | b) | Any fraud, whether or not      material, that involved management or other employees who have a      significant role in the small business issuer’s internal control over      financial reporting. |
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| Date:      August 19, 2009                     |   |
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|                                           |   |
| /s/      Spence Walker                         |   |
| Spence      WalkerChief      Financial Officer |   |

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