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|   | 1. | I                      have reviewed this Quarterly Report on Form 10-QSB of Bluegate                      Corporation; |
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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                      Bluegate                      Corporation as of, and for, the periods presented in this                      report; |
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|   | 4. | Bluegate                      Corporation’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)) for                      Bluegate                      Corporation 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 Bluegate                      Corporation, 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 Bluegate Corporation’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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|  | c. | Disclosed                      in this report any change in Bluegate Corporation’s internal control over                      financial reporting that occurred during Bluegate Corporation’s most                      recent fiscal quarter that has materially affected, or is reasonably                      likely to materially affect, Bluegate Corporation’s internal control over                      financial reporting; and |
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|   | 5. | Bluegate                      Corporation’s other certifying officer(s) and I have                      disclosed,  based on our most recent evaluation of internal                      control over financial reporting, to Bluegate Corporation’s auditors and                      the audit committee of Bluegate Corporation’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 Bluegate Corporation’s                      ability to record, process, summarize and report financial                      information;                      and |
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|  | (b) | Any                      fraud, whether or not material, that involves management or                      other                      employees who have a significant role in Bluegate Corporation’s internal                      control over financial reporting. |
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| Date:                      August 23, 2007   |   |
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|                                         |   |
| /s/                      Charles E. Leibold  |   |
| Charles                      E. Leibold      |   |
| Chief                      Financial Officer |   |

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