Exhibit 31.2

I, Mark J. Cowan, as Chief Financial Officer of the Company,
certify that:

  1.   I have reviewed this quarterly report on Form 10-Q of
     Bioethics, Ltd.;

  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(s) 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) and 15d-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 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
          cause 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 registrant's
          internal control over financial reporting that occurred during
          the registrant's most recent fiscal quarter (the registrant's
          fourth fiscal 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(s) and I have
     disclosed, based on our most recent evaluation of internal
     control over financial reporting, to the registrant's auditors
     and the audit committee of the registrant's board of directors
     (or persons performing the equivalent functions):

       a.   All significant deficiencies and material weaknesses in the
          design or operation of internal controls over financial reporting
          which are reasonably likely to adversely affect the registrant's
          ability to record, process, summarize and report financial
          information; and

       b.   Any fraud, whether or not material, that involves management
          or other employees who have a significant role in the
          registrant's internal control over financial reporting.


Date: May 16, 2008                  /s/ Mark J. Cowan

                              Mark J. Cowan
                              Chief Financial Officer