**EXHIBIT
      31.2**




**CERTIFICATION**




I,
      Brian
      Gallagher (Acting Principal Financial Officer) certify that:





1.
       I have reviewed this quarterly report on Form 10-QSB of IMCOR
      Pharmaceutical Co.;





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 officer 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)) 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 subsidiary, is made known to the company by others
      within those entities, particularly during the period in which this report
      is
      being prepared;





(b)
       Evaluated the effectiveness of the small business issuer’s disclosure
      controls and procedures and presented in this report its 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





(c)
       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 small business issuer’s other certifying officer and I have disclosed,
      based on our most recent evaluation of internal control over financial
      reporting, to the small business issuer’s auditors and the audit committee of
      the small business issuer’s board of directors (or persons performing the
      equivalent functions):





(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 the small business issuer’s ability to record,
      process, summarize and report financial information; and





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(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.




/s/ Brian
              GallagherBrian
              Gallagher(Acting
                Principal Financial Officer)
              Date:****May
                19, 2006




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