Exhibit 31.2
                           Section 302 Certifications

I, Theodore Botts, certify that:

         1. I have reviewed this annual report on Form 10-KSB of StereoVision
Vision Entertainment, 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 respect to the period covered by this
annual 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
Company as of, and for, the periods presented in this annual report;

         4. I am 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 StereoVision Vision Entertainment and
have:

         a. Designed such disclosure controls and procedures, or caused such
disclosure controls and procedures to be designed under my supervision, to
ensure that material information relating to StereoVision Vision Entertainment
is made known to me by others within the entity, 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 my
supervision, to provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial statement for external
purposes in accordance with generally accepted accounting principles.

         c. Evaluated the effectiveness of the small business issuer's
disclosure controls and procedures and presented in this report my conclusions
about the effectiveness of the disclosure controls and procedures, as of the end
of the period covered by this report on such evaluation; and

         d. Disclosed in this report any change in StereoVision Vision
Entertainment's internal control over financial reporting that occurred during
this fiscal quarter that has materially affected, or is reasonably likely to
materially affect, StereoVision Vision's internal control over financial
reporting; and

         5. I have disclosed, based on our most recent evaluation of internal
control over financial reporting, to the Company's auditors and the audit
committee of our 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 the Company's ability to record, process, summarize
and report financial data; and

         b. Any fraud, whether or not material, that involves management or
other employees who have a significant role in the Company's internal control
over financial reporting.




Date: September 27, 2007

/S/ Theodore Botts
Theodore Botts
Chief Financial Officer
(Principal Financial Officer)