Exhibit 31.2
                                CERTIFICATIONS


I, John Ballard, certify that:

1. I have reviewed this annual report on Form 10-KSB/A of
Tabatha III, 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 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))and internal control over financial reporting
as defined in Exchange Act Rules 13a-15(f) and 15d-15(f) 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) designed such internal control over financial reporting, or
caused 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 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

     	(d) 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 registrant's other certifying officer and I have disclosed,
based on our most recent evaluation, to the small business issuer's
auditors and the audit committee of the small business issuers'
board of directors (or persons performing the equivalent functions):

     a) all significant deficiencies in the design or operation
of internal controls  which could 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: March 26, 2004                               By: /s/     John Ballard
                                                         ---------------------
                                                               John Ballard
                                                Principal Financial Officer and
						        	 Principal Accounting Officer