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Exhibit 31.4
OFFICER’S CERTIFICATION PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
I, Spiro Sakiris, certify that:
1. | I have reviewed this Amendment No. 1 to the Annual Report on Form 10-K/A of GBS, 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. |
September 30, 2021 | |
/s/ Spiro Sakiris | |
Spiro Sakiris, Chief Financial Officer | |
(Principal Financial and Accounting Officer) |