1. | I have reviewed this annual
report on Form 10 - KSB of Full House Resorts, 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 issuers 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)) and internal control over financial reporting (as
defined in Exchange Act Rules 13a-15(f)) and internal control over financial reporting (as
defined in Exchange Act Rules 13a-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 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) | 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 small business issuers 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 small business issuers
internal control over financial reporting that occurred during the small business
issuers most recent quarter (the small business issuers fourth quarter in the case
of an annual report) that has materially affected, or is reasonably likely to
materially effect the small business issuers internal control over financial
reporting; and |
5. | The small business issuers other certifying officer(s) and I have disclosed, based
on our most recent evaluation of internal control over financial reporting, to the small
business issuers auditors and the audit committee of the small business issuers board of
directors (or persons performing the equivalent function): |
a) | All significant deficiencies and material weaknesses in the design or
operation of internal controls over financial reporting which are reasonably likely
to adversely affect the small business issuers ability to record, process,
summarize and report financial information; and |
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b) | Any fraud, whether or not material, that involves management of other
employees who have a significant role in the small business issuers internal
controls over financial reporting. |
Dated: March 26, 2008 | By: | /s/ MARK MILLER | ||
Mark Miller | ||||
Chief Financial Officer |