EXHIBIT 31.4
CERTIFICATION PURSUANT TO SECURITIES AND EXCHANGE ACT OF 1934
RULE 13a-14(d)/15d-14(d)
I, Gleb Mikhailov, certify that:
| 1. | I have reviewed this Amendment No. 2 to Annual Report on Form 10-K/A for the year ended December 31, 2012 of Smart Online, Inc.; |
| 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; |
| Dated: April 30, 3013 | By: | /s/ Gleb Mikhailov | |
| | | Gleb Mikhailov | |
| | | Chief Financial Officer and Principal | |
| | | Accounting Officer | |
