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):

      (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: May 22, 2006

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


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