| 1. | I have reviewed this Form      10-Q of LATTENO 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 registrant as of, and for, the periods      present in this report; |
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| 4. | The registrant’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 registrant 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 the registrant, 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 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 report based on such evaluation;      and |
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|   | d) | Disclosed in this report any      change in the registrant’s internal control over      financing 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 |
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| 5. | The registrant’s other certifying officer(s)      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 equivalentfunctions): |
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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 involved management or other employees who have a      significant role in the registrant’s internal control over      financial reporting. |
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| Date:      November 19, 2010                   |   |
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|                                           |   |
| /s/      Spence Walker                         |   |
| Spence      WalkerChief      Financial Officer |   |

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