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,
Eduardo Avila, certify that:
 
 1. I have
reviewed this quarterly report on Form 10-Q of Tortuga Mexican Imports,
Inc.
 
 2. Based
on my knowledge, this quarterly report does not contain any untrue statement of
a material fact or omit to date 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 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 small business
issuer as of, and for, the periods presented in this quarterly
report;
 
 4. The
small business issuer's other certifying officers 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 control over
financial reporting.
 
 5. The
small business issuer's other certifying officers 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 controls and
procedures for financial reporting.
 
 Date:
July 14, 2009
 
 /S/Eduardo
Avila
 Signature:  Eduardo
Avila
 Title:
  Treasurer and Director
 (Principal
Financial Officer and
 Principal
Accounting Officer)