EXHIBIT 31.2

                                  CERTIFICATION

I, Jitu Banker, certify that:

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

<PAGE>

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):

      (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 7, 2005


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