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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:                  November 6, 2007       |   |
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|                                          |   |
| /s/                  Charles E. Leibold       |   |
| Charles                  E. Leibold           |   |
| Chief                  Financial Officer and  |   |
| Principal                  Accounting Officer |   |

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