Attached files
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EXCEL - IDEA: XBRL DOCUMENT - Red Giant Entertainment, Inc. | Financial_Report.xls |
10-K - Red Giant Entertainment, Inc. | g7793.txt |
EX-31.1 - Red Giant Entertainment, Inc. | ex31-1.txt |
EX-32 - Red Giant Entertainment, Inc. | ex32-1.txt |
EX-10.38 - Red Giant Entertainment, Inc. | ex10-38.txt |
EX-10.50 - Red Giant Entertainment, Inc. | ex10-50.txt |
EX-10.24 - Red Giant Entertainment, Inc. | ex10-24.txt |
EX-10.41 - Red Giant Entertainment, Inc. | ex10-41.txt |
EX-10.34 - Red Giant Entertainment, Inc. | ex10-34.txt |
EX-21 - Red Giant Entertainment, Inc. | ex21.txt |
Echibit 31.2
CERTIFICATION OF CHIEF FINANCIAL OFFICER
PURSUANT TO THE SECURITIES EXCHANGE ACT OF 1934,
RULES 13a-14(a) AND 15d-14(a) AS ADOPTED PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
I, Benny R. Powell, certify that:
1. I have reviewed this Annual Report on Form 10-K for the year ended August
31, 2014 of Red Giant Entertainment, Inc. (the "registrant").
2. Based upon 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 upon 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 registrant as of, and for, the periods presented in this report.
4. As the registrant's sole certifying officer, I am 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 registrant and have:
a. Designed such disclosure control and procedures, or caused such
disclosure controls and procedures to be designed under my
supervision, to ensure that material information relating to the
registrant, including its consolidated subsidiaries, is made known to
me by others 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 statements for
external purposes in accordance with generally accepted accounting
principles;
c. Evaluated the effectiveness of the registrant's disclosure controls
and procedures and presented in this report my 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 registrant's internal
control over financial reporting that occurred during the registrant's
most recent fiscal quarter (the registrant's fourth fiscal quarter in
the case of an annual report) that has materially affected, or is
reasonably likely to materially affect, the registrant's internal
control over financial reporting.
5. I have disclosed, based on my most recent evaluation of internal control
over financial reporting, to the registrant's auditors and the audit
committee of the registrants' board of directors (or persons performing the
equivalent functions):
a. All significant deficiencies and material weakness in the design or
operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant'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 registrant's internal
control over financial reporting.
Date: April 6, 2015 /s/ Benny R. Powell
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Benny R. Powell,
CEO
(Principal Executive and Financial Officer