EXHIBIT 31.2
                  CERTIFICATION PURSUANT TO 18 U.S.C. ss. 1350,
      AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Daniel M. Smith, certify that:

1.  I  have   reviewed   this  annual   report  on  Form  10-KSB  of  NexHorizon
Communications, 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;

3.  Based  on 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.  The  registrant's  other  certifying  officer  and  I  are  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))  for the  registrant and
have:

        (a)   Designed such disclosure  controls and procedures,  or caused such
              disclosure  controls  and  procedures  to be  designed  under  our
              supervision  to ensure that material  information  relating to the
              registrant, including its consolidated subsidiaries, is made known
              known to us 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 our 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  our
              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 registrants's internal
              control  over  financial   reporting  that   occurred  during  the
              registrant's  most recent fiscal   quarter (the  registrant's  4th
              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; and

5. The registrant's other certifying officer and I have disclosed,  based on our
most recent evaluation,  to the registrant's auditors and the audit committee of
registrant's board of directors (or persons performing the equivalent function):

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

Date: April 15, 2008



By:      /s/ Daniel M. Smith
         ---------------------------
         Daniel M. Smith
         Chief Financial Officer