**Exhibit      31.2**

**CERTIFICATION**

| 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                Marmion                Industries Corp. as of, and for, the periods presented in this annual                report; |
|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4. | Marmion                Industries Corp.'s other certifying officer and I are responsible                for                establishing and maintaining disclosure controls and procedures (as                defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for Marmion                Industries Corp. and we have done the                following: |
|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 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 Marmion Industries Corp., including                its consolidated subsidiaries, is made known to us by others within                those                entities, particularly during the period in which this annual 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 Marmion Industries Corp.'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 such evaluation;                and |
|--------|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | d. | disclosed                in this annual report any change in Marmion Industries Corp.'s internal                control over financial reporting that occurred during Marmion Industries                Corp.'s fourth fiscal quarter that has materially affected, or is                reasonably likely to materially affect, Marmion Industries Corp.'s                internal control over financial reporting;                and |
|--------|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5. | Marmion                Industries Corp.'s other certifying officer and I have disclosed,                based on                our most recent evaluation of internal control over financial reporting,                to Marmion Industries Corp.'s auditors and the audit committee of                the                Marmion Industries Corp.'s board of                directors: |
|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 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 Marmion Industries Corp.'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 Marmion Industries Corp.'s                internal control over financial                reporting. |
|--------|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                |                                                    |                           |
|-------------------------------------|---------------------------------------------------------|--------------------------------|
|                                |                                                    |
|                           |                                               |                      |
| March                30, 2007  |                                               | /s/                Ellen Raidl |
|                                | Ellen                Raidl                              |
|                                | Treasurer(Principal                  Financial Officer) |

----