Exhibit 99.3

                                  CERTIFICATION

     I, Gregory L. Gibson, Executive Vice President and Chief Financial Officer
of MountainBank Financial Corporation (the "Company"), certify that:

         1. I have reviewed this report on Form 10-Q of MountainBank Financial
     Corporation;

         2. Based on my knowledge, this quarterly 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 as with respect to the
     period covered by this quarterly report;

         3. Based on my knowledge, the financial statements, and other financial
     information included in this quarterly report, fairly present in all
     material respects the financial condition, results of operations and cash
     flows of the Company as of, and for, the periods presented in this
     quarterly report;

         4. The Company's other certifying officer and I are responsible for
     establishing and maintaining disclosure controls and procedures (as defined
     in Exchange Act Rules 13a-14 and 15d-14) for the Company and have:

              a. designed such disclosure controls and procedures to ensure that
         material information relating to the Company, including its
         consolidated subsidiaries, is made known to us by others within those
         entities, particularly during the period in which this report in being
         prepared;

              b. evaluated the effectiveness of the Company's disclosure
         controls and procedures as of a date within 90 days prior to the filing
         date of this report (the "Evaluation Date"); and

              c. presented in this quarterly report our conclusions about the
         effectiveness of the disclosure controls and procedures based on our
         evaluation as of the Evaluation Date;

         5. The Company's other certifying officers and I have disclosed, based
     on our most recent evaluation, to the Company's auditors and the audit
     committee of the Company's Board of Directors:

              a. all significant deficiencies in the design or operation of
         internal controls which could adversely affect the Company's ability to
         record, process, summarize and report financial data and have
         identified for the Company's auditors any material weaknesses in
         internal controls; and

              b. any fraud, whether or not material, that involves management or
         other employees who have a significant role in the Company's internal
         controls; and

         6. The Company's other certifying officer and I have indicated in this
     quarterly report whether or not there were significant changes in internal
     controls or in other factors that could significantly affect internal
     controls subsequent to the date of our most recent evaluation, including
     any corrective actions with regard to significant deficiencies and material
     weaknesses.

                                                        /s/ Gregory L. Gibson
                                                    ----------------------------
                                                         Gregory L. Gibson
                                                    Executive Vice President and
                                                      Chief Financial Officer
                                                     (Principal Accounting and
                                                         Financial Officer)
                                                            May 14, 2003