| 1. | I                  have reviewed this annual report on Form 10-KSB of                  Getpokerrakeback.com; |
|----|--------------------------------------------------------------------------------------------------------------|

| 2. | Based                  on my knowledge, this annual report does not contain any untrue                  statement                  of 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 annual                  report; |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3. | Based                  on my knowledge, the financial statements, and other financial                  information                  included in this annual 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                  annual report; |
|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4. | The                  registrant's other certifying officer and I are responsible for                  establishing and maintaining disclosure controls and procedures                  (as                  defined in Exchange Act Rules 13a-14 and 15d-14) for the registrant                  and have: |
|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | a)  designed                  such disclosure controls and procedures 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)  evaluated                  the effectiveness of the registrant's disclosure controls and procedures                  as of a date within90 days prior to the filing date                  of this annual report (the "Evaluation Date");                  and |
|--|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | c)  presented                  in this quarterly report our conclusions about the effectiveness                  of the                  disclosure controls and procedures based on our evaluation as of                  the                  Evaluation Date; |
|--|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5. | The                  registrant's other certifying officer and I have disclosed, based                  on our                  most recent evaluation, to the registrant's auditors and the audit                  committee of the registrant's board of directors (or persons performing                  the equivalent function): |
|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | a)  all                  significant deficiencies in the design or operation of internal                  controls                  which could adversely affect the registrant's ability to record,                  process,                  summarize and report financial data and have identified                  for the registrant's auditors any material weaknesses in internal                  controls; and |
|--|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | b)  any                  fraud, whether or not material, that involves management or other                  employees who have a significant role in the registrant's internal                  controls; and |
|--|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6. | The                  registrant's other certifying officer and I have indicated in this                  annual                  report whether or not there were significant changes in internal                  controls                  or in other factors that could significantly affect internal controls                  subsequent to the date of our most recent evaluation, including                  any                  corrective actions with  regard                  to significant deficiencies and material                  weaknesses. |
|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                                                       |   |                                          |
|----------------------------------------------------------------------------|--------|-----------------------------------------------|
|                                                                       |   |                                          |   |
| Date:                  October 25,                  2007    | By:    | /s/ Steven                Goertz         |   |
|                                                                       |   | Principal                  Accounting Officer |   |
|                                                                       |   |                                          |   |
|                                                                       |   |                                          |   |