**Exhibit 31.2**

 

**CERTIFICATION**

 

I, Brooks Boveroux, ChiefFinancial Officer, certify that:

 

1.             I have reviewed this quarterly report on Form 10-QSB ofIMCOR Pharmaceutical Co. (f/k/a Photogen Technologies, Inc.);

 

2.             Basedon my knowledge, this report does not contain any untrue statement of amaterial fact or omit to state a material fact necessary to make the statementsmade, in light of the circumstances under which such statements were made, notmisleading with respect to the period covered by this report;

 

3.             Based on my knowledge, the financial statements, andother financial information included in this report, fairly present in allmaterial respects the financial condition, results of operations and cash flowsof the small business issuer as of, and for, the periods presented in thisreport;

 

4.             The small business issuer’s other certifying officer andI are responsible for establishing and maintaining disclosure controls andprocedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internalcontrol 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 andprocedures, or caused such disclosure controls and procedures to be designed underits supervision, to ensure that material information relating to the smallbusiness issuer, including its consolidated subsidiaries, is made known to theCompany by others within those entities, particularly during the period inwhich this report is being prepared;

 

(b)           Designed such internal control overfinancial reporting, or caused such internal control over financial reportingto be designed under its supervision, to provide reasonable assurance regardingthe reliability of financial reporting and the preparation of financialstatements for external purposes in accordance with generally acceptedaccounting principles;

 

(c)           Evaluated the effectiveness of thesmall business issuer’s disclosure controls and procedures and presented inthis report its conclusions about the effectiveness of the disclosure controlsand procedures, as of the end of the period covered by this report based onsuch evaluation; and

 

(d)           Disclosed in this report any changein the small business issuer’s internal control over financial reporting thatoccurred during the small business issuer’s most recent fiscal quarter (thesmall business issuer’s fourth fiscal quarter in the case of an annual report)that has materially affected, or is reasonably likely to materially affect, thesmall business issuer’s internal control over financial reporting; and

 

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

 

(a)           All significant deficiencies andmaterial weaknesses in the design or operation of internal control over financialreporting which are reasonably likely to adversely affect the small businessissuer’s ability to record, process, summarize and report financialinformation; and

 

(b)           Any fraud, whether or not material,that involves management or other employees who have a significant role in thesmall business issuer’s internal control over financial reporting.

 

 
|   | /s/ Brooks  Boveroux                                                                                      |
|--------|-----------------------------------------------------------------------------------------------------------|
|   | Brooks  Boveroux, Chief Financial Officer, Treasurer,  Secretary and Senior Vice President – Finance |
|   |                                                                                                      |
|   |                                                                                                      |
|   | Date: August  20, 2004                                                                                    |

 

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