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Exhibit 31.2

CERTIFICATION BY CHIEF FINANCIAL OFFICER PURSUANT TO SECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002

I, Craig Pian, Executive Vice President and Chief Financial Officer of SETO
Holdings, Inc., certify that:



|1. |  | I have reviewed this quarterly report on for
10-QSB of SETO Holdings, Inc.;                                                                                                                                                                                                                                                 
|-- |  | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|  
|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 respects to the
period covered by this quarterly 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
the Registrant as of, and for, the periods presented in this
quarterly report;                    
|  
|4. |  | The Registrants other certifying officers and
I are responsible for establishing and maintaining 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;
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|
| | 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 officers and
I have disclosed, based on our most recent evaluation, to the
Registrants auditors and the audit committee of Registrants
board of directors (or person performing the equivalent
functions):
|-- |  | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



| | d. |  | 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 and
material weaknesses in internal controls; and
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|
| | e. |  | 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 officers and
I have indicated in this quarterly report whether 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.
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Date: December 12, 2003

|                         |  |  |  | 
|------------------------ |  |  |  | 
|/s/ Craig PianCraig Pian

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