Exhibit 99.4


                               CERTIFICATION PURSUANT TO
                                18 U.S.C. SECTION 1350,
                                AS ADOPTED PURSUANT TO
                      SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

           I, Jason F. Griffith, certify that:

           1.I have reviewed this annual report on Form 10-KSB of NUTEK INC.

           2.Based on my  knowledge, this quarterly 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 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 registrant as of, and for, the
           periods presented in this quarterly report;

           4.The registrant's other certifying officer and  I  are  responsible
           for establishing and maintaing disclosure controls and procedures(as
           defined in Exchange Act Rules 13a-14 and 15d-14) for the  registrant
	   and have:

           a)designed such disclosure  controls  and  procedures to ensure that
           material  information  relating  to  the registrant,  including  its
           consolidated subsidiaries, is made known  to  us  by  others  within
           those  entities,  particularly  during  the  period  in  which  this
           quarterly report is being prepared;

           b)evaluated   the   effectiveness  of  the  registrant's  disclosure
           controls and procedures  as  of  a  date within 90 days prior to the
           filing date of this quarterly report (the "Evaluation Date"); and

           c)presented in this  quarterly report  our   conclusions  about  the
           effectiveness of the disclosure controls and procedures based on our
           evaluation as of the Evaluation Date;

           5.The registrant's other certifying officer and  I  have  disclosed,
           based  on  our  most recent evaluation, to the registrant's auditors
           and the audit committee  of  the registrant's 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  registrant's
           ability to record, process, summarize, and report financial data and
           have   identified   for   the  registrant's  auditors  any  material
           weaknesses in internal controls; and

           b)any fraud, whether or not  material,  that  involves  management or
           other  employees  who  have  a  significant  role in the registrant's
           internal controls; and

           6. The registrant's other certifying officer and  I have indicated in
           this quarterly 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  our  most  recent
           evaluation,   including   any   corrective  actions  with  regard  to
           significant deficiencies and material weaknesses.



                    Dated: March 30, 2004
					   /s/ Jason F. Griffith
                                          Chief Financial Officer