1. |
I
have reviewed this quarterly report on Form 10-Q of Regal One Corporation
|
2. |
Based
on my knowledge, this quarterly 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 quarterly report;
|
3. |
Based
on my knowledge, the financial statements, and other financial information
included in this quarterly 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 quarterly
report;
|
4. |
The
other directors 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 small business issuer and have:
|
a. |
Designed
such disclosure controls and procedures, or caused such disclosure
controls and procedures to be designed under my supervision, to ensure
that material information relating to Regal One Corporation, including
its
consolidated subsidiaries, is made known to us by other within those
entities, particularly during the period in which this report is
being
prepared;
|
b. |
Designed
such internal control over financial reporting, or caused such internal
control over financial reporting to be designed under my supervision,
to
provide reasonable assurance regarding the reliability of financial
reporting and the preparation of financial statement for external
purposes
in accordance with generally accepted accounting principles.
|
c. |
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 on such evaluation; and
|
d. |
Disclosed
in this report any change in Regal One Corporation's internal control
over
financial reporting that occurred during Regal One's first fiscal
quarter
that has materially affected, or is reasonably likely to materially
affect, Regal One's internal control over financial reporting;
and
|
5. |
The
other directors and I have disclosed, based on my most recent evaluation
of internal control over financial reporting, to the Company's auditors
and the audit committee of our board of directors (or persons performing
the equivalent functions)
|
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 data;
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.
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Date:
November
14, 2007
|
/s/
Malcolm Currie
|
Malcolm
R. Currie, Acting Chief Financial Officer (Principal
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|
|
Accounting Officer) |