EXHIBIT 31.2

                                 CERTIFICATIONS

     I,  Leslie  Kent,  Principal  Financial Officer of VerticalBuyer, Inc. (the
"Company"),  certify  that:

1.     I  have  reviewed  this  annual  report on Form 10-KSB for the year ended
December  31,  2001  of  VerticalBuyer,  Inc.;

2.     Based  on  my  knowledge,  this annual 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 annual
report;

3.     Based  on  my  knowledge,  the  financial statements, and other financial
information  included  in  this  annual  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 annual report;

4.     The  registrant's  other  certifying officers, and I, are responsible for
establishing  and  maintaining disclosure controls and procedures (as defined in
Exchange  Act  Rules  13a-14(c)  and  15d-14(c)) for the registrant and we 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 know to us by others within those entities,
particularly  during  the  period in which this annual report is being prepared;

     b)     Evaluated  the effectiveness of the registrant's disclosure controls
and  procedures,  and  presented in this annual 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  our  evaluation;

     c)     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 officers 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 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:  July  9,  2004

                                                     /s/ Leslie  Kent
                                                     Leslie  Kent
                                                     Principal Financial Officer


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