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Exhibit 31.2

CERTIFICATION PURSUANT TOSECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002

I, Eduardo Avila, Chief Financial Officer of Tortuga Mexican
Imports, Inc., certify that:

1. I have reviewed this quarterly
report on Form 10-QSB for the fiscal period ended November 30, 2007, of Tortuga
Mexican Imports, 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 small business issuer as of, and for, the periods
presented in this report;

4. The small business issuer'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)) for the small business issuer 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 small
business issuer, 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) Evaluated the effectiveness of the
small business issuer'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

(c) Disclosed in this report any
change in the small business issuer's internal control over financial reporting
that occurred during the small business issuer's most recent fiscal quarter (the
small business issuer's fourth fiscal quarter in the case of an annual report)
that has materially affected, or is reasonably likely to materially affect, the
small business issuer's internal control over financial reporting; and

5. The small business issuer's other
certifying officer(s) and I have disclosed, based on our most recent evaluation
of internal control over financial reporting, to the small business issuer's
auditors and the audit committee of the small business issuer's board of
directors (or persons performing the equivalent functions):

(a) All significant deficiencies and
material weaknesses in the design or operation of internal control over
financial reporting which are reasonably likely to adversely affect the small
business issuer'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 small business issuer's internal control over financial reporting.

Date: January 18, 2008

/s/ Eduardo AvilaEduardo Avila Chief
Financial Officer (Principal Financial Officer and Principal Accounting
Officer)

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