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I have reviewed this annual report on Form 10-K/A (Amendment No. 1) of Barnwell Industries, Inc.; and
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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.
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Date: January 26, 2023
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/s/ Russell M. Gifford
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Russell M. Gifford
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Executive Vice President,
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Chief Financial Officer
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