|   | 1. | I have reviewed this year end report on Form 10-K      of Belvedere SoCal. (the “Company”); |
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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 Company as of, and for, the periods presented in this      report; |
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|   | 4. | The Company’s other      certifying officer 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)) and internal control over financial reporting (as      defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the Company 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 Company,      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) | Designed such internal control over financial      reporting, or caused such internal control over financial reporting to be      designed under our supervision, to provide reasonable assurance regarding      the reliability of financial reporting and the preparation of financial      statements for external purposes in accordance with generally accepted      accounting principles; |
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|   | (c) | Evaluated the effectiveness of the      Company’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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|   | (d) | Disclosed in this report any change in the      Company’s internal control over financial reporting that      occurred during the Company’s fourth      fiscal quarter that has materially affected, or is reasonably likely to      materially affect, the Company’s internal      control over financial reporting;and |
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|   | 5. | The Company’s other      certifying officer and I have disclosed, based on our most recent      evaluation of internal control over financial reporting, to the      Company’s auditors and the audit committee of the      Company’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 the      Company’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      Company’s internal control over financial      reporting. |
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| Date:  May 14,    2009 | /s/ James      Westfall                                |
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|                             | James Westfall                                                                                                                                                                                                    |
|                             | Chief Financial Officer                                                                                                                                                                                           |
|                             | (Principal Financial  Officer                                                                                                                                                                                     |
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