CERTIFICATION SECTION 301 GORDON BROOKE
Published on March 20, 2007
Exhibit
99.3
CERTIFICATION
PURSUANT TO
SECTION
301 (a) OF THE SARBANES-OXLEY ACT OF 2002
I,
B.
Gordon Brooke, certify that:
1.
I have
reviewed this quarterly report on Form 10-QSB of Standard Capital Corporation
(the small business issuer);
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;
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;
4.
The
small business issuer’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
small business issuer and have;
(a)
Designed such disclosure controls and procedures, or caused such disclosure
controls and procedures to be designed under 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;
(b)
Designed such internal controls 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;
(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 based on such evaluation; and
(d)
Disclosed in this report any change in the small business issuer’s internal
control over financial reporting that occurred during the small business
issuer’s most recent fiscal quarter that has materially affected, or is
reasonably likely to materially affect, the small business issuer’s internal
control of financial reporting; and
5.
The
small business issuer’s other certifying officer 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):
(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 issuer’s ability to record, process,
summarize and report financial information; and
(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 controls over
financial reporting.
Date:
March 9, 2007
GORDON
BROOKE
B.
Gordon
Brooke
Chief
Accounting Officer
Chief
Financial Officer and Director
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