CERTIFICATION OF DISCLOSURE PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002


In connection  with the Amended Yearly Report of Global Assets & Services,  Inc.
Company (the  "Company") on Form 10-KSB for the period ending  December 31, 2002
as filed with the  Securities  and Exchange  Commission  on the date hereof (the
"Report").  I, Bertram Cutler, Chief Financial Officer of the Company,  certify,
pursuant  to 18 USC  section  1350,  as adopted  pursuant  to section 906 of the
Sarbanes-Oxley Act of 2002, that to the best of my knowledge and belief:

(1)  I am the certifying Officer and I have reviewed the report being filed;

(2)  Based on my knowledge,  the 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 the report;

(3)  Based on my  knowledge,  the  financial  statements,  and  other  financial
     information included in the report, fairly present in all material respects
     the  financial  condition,  results  of  operations  and cash  flows of the
     issuer, as of, and for, the periods presented in the report.

(4)  I and the other  certifying  officers are responsible for  establishing and
     maintaining  disclosure controls and procedures (as such term is defined in
     paragraph (c) of this section) for the issuer and have:


               i.   Designed such  disclosure  controls and procedures to ensure
                    that material information relating to the issuer,  including
                    its  consolidated  subsidiaries,  is  made  know  to them by
                    others within those entities, particularly during the period
                    in which the periodic reports are being prepared;

               ii.  Evaluated  the  effectiveness  of  the  issuer's  disclosure
                    controls and procedures as of a date within 90 days prior to
                    the filing date of the report ("Evaluation Date"); and


               iii. Presented  in  the  report  their   conclusions   about  the
                    effectiveness  of the  disclosure  controls  and  procedures
                    based on their evaluation as of the Evaluation Date;

(5)  I and the other  certifying  officers have  disclosed,  based on their most
     recent evaluation,  to the issuer's auditors and the audit committee of the
     Board of Directors (or persons fulfilling the equivalent function);


               i.   All  significant  deficiencies in the design or operation of
                    internal  controls which could adversely affect the issuer's
                    ability to record,  process,  summarize and report financial
                    data and  have  identified  for the  issuer's  auditors  any
                    material weaknesses in internal controls; and ii. Any fraud,
                    whether or not material,  that involves  management or other
                    employees  who  have a  significant  role  in  the  issuer's
                    internal controls; and

(6)  I and the other certifying officers have indicated in the report whether or
     not there were significant changes in internal controls or in other factors
     that could significantly affect internal controls subsequent to the date of
     their most recent evaluation,  including any corrective actions with regard
     to significant deficiencies and material weaknesses.

         Dated: April 23, 2003               Officer: Bertram Cutler

                                               Name: Bertram Cutler
                                                  /s/Betram Cutler

                                               Position:Chief Financial Officer