CERTIFICATIONS

 

 

I, Howard Bouch, certify that: 

1. I have reviewed this quarterly report on Form 10-QSB of eSavingsStore.comInc. (formerly Celtic Cross, Ltd.).;

2. Based on my knowledge, this report does not contain any untrue statementof a material fact or omit to state a material fact necessary to make thestatements made, in light of the circumstances under which such statements weremade, not misleading with respect to the period covered by this report; 

3. Based on my knowledge, the financial statements, and other financialinformation included in this report, fairly present in all material respects thefinancial condition, results of operations and cash flows of the registrant of,and for, the periods presented in this report; 

4. The registrant's other certifying officer(s) and I are responsible forestablishing and maintaining disclosure controls and procedures (as defined inExchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant and 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 report is being    prepared; 

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b) 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 

c) Disclosed in this 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;

5. The registrant's other certifying officer(s) and I have disclosed, basedon our most recent evaluation of internal control over financial reporting, tothe registrant's auditors and the audit committee of the registrant's board ofdirectors (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 registrant's ability to record, process,    summarize and report financial information; and 

b) 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. 

Date: August 15, 2006 

 

***/s/ Howard Bouch                       ***

Howard Bouch

Chief Financial Officer

A signed original of this written statement required by Section 302        of the Sarbanes-Oxley Act of 2002 has been provided to eSavingsStore.com        Inc. (formerly Celtic Cross, Ltd.) and will be retained by        eSavingsStore.com, Inc. and furnished to the Securities and Exchange        Commission or its staff upon request.