|  | (1) | I                have reviewed this quarterly report on Form 10-QSB of Transdel                Pharmaceuticals, Inc.; |
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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                small                business issuer as of, and for, the periods presented in this                report; |
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|  | (4) | The                small business issuer’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 the small                business issuer 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 small business issuer,                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 small business issuer’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 the report any change in the small business issuer’s internal control                over financial reporting that has occurred during the small business                issuer’s most recent fiscal quarter (the small business issuer’s fourth                fiscal quarter in the case of the annual report) that has materially                affected, or is reasonably likely to materially affect, the small                business                issuer’s internal control over financial reporting;                and |
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|  | (5) | The                small business issuer’s other certifying officer(s) and I have disclosed,                based on our most recent evaluation of internal control over financial                reporting, to the small business issuer’s auditors and the audit committee                of the small business issuer’s board of directors (or persons performing                the equivalent functions): |
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|  | a) | All                significant deficiencies in the design or operation of internal control                over financial reporting which are reasonably likely to adversely                affect                the small business issuer’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 the small business issuer’s                internal control over financial                reporting. |
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| Date:                November 14, 2007 | /s/                John T. Lomoro                                                                    |
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|                                   | John                T. Lomoro, Chief Financial Officer(principal                  financial officer) |

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