EXHIBIT 31.2

                                  CERTIFICATION

1.       I have reviewed this Quarterly Report on Form 10-QSB of Gateway
         International Holdings, Inc.;

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 Gateway International Holdings, Inc. as of, and for, the periods
         presented in this report;

4.       The other certifying officer(s) of Gateway International Holdings, Inc.
         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)) and internal control over financial reporting (as defined in
         Exchange Act Rules 13a-15(f) and 15d-15(f)) for Gateway International
         Holdings, Inc. 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
              Gateway International Holdings, Inc., including its consolidated
              subsidiaries, is made known to us by others within those entities,
              particularly during the period in which this 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 Gateway International Holdings,
              Inc.'s disclosure controls and procedures and presented in this
              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 report any change in Gateway International
              Holdings, Inc.'s internal control over financial reporting that
              occurred during the small business issuer's most recent fiscal
              quarter (Gateway International Holdings, Inc.'s fourth fiscal
              quarter in the case of an annual report) that has materially
              affected, or is reasonably likely to materially affect, Gateway
              International Holdings, Inc.'s internal control over financial
              reporting; and

5.       Gateway International Holdings, Inc.'s other certifying officer(s) and
         I have disclosed, based on our most recent evaluation of internal
         control over financial reporting, to Gateway International Holdings,
         Inc.'s auditors and the audit committee of Gateway International
         Holdings, Inc.'s board of directors (or persons performing the
         equivalent functions):
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         (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 Gateway International
              Holdings, Inc.'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 t Gateway
              International Holdings, Inc.'s internal control over financial
              reporting.


Date: October 4, 2005


/s/Jitu Banker
---------------------------
Jitu Banker
Chief Financial Officer