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                                                                    EXHIBIT 31.2

                                  CERTIFICATION

I, Alfonso de Borbon, certify that:

1. I have reviewed this Form 10-KSB/A annual report for the period ended
September 30, 2006, of Teleconnect, 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 quarterly 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 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 15(d)-15(f)) for the registrant and have:

         a)   designed such disclosure controls and procedures, or caused such
              internal control over financial reporting to be designed under my
              supervision, to ensure that material information relating to the
              registrant, including its consolidated subsidiaries, is made known
              to me 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 my 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 the registrant'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
              based on such evaluation;

         d)   Disclosed in this report any change in the registrant's internal
              control over financial reporting that occurred during the
              registrant's most recent fiscal quarter (the small business
              issuer's fourth fiscal quarter in the case of an annual report)
              that has materially affected, or is reasonably likely to
              materially affect, the registrant's internal control over
              financial reporting; and

5. I have disclosed, based on my most recent evaluation of internal control
over financial reporting, to the registrant's auditors and the audit committee
of the registrant's board of directors (or persons performing the equivalent
functions):

         a)   Any deficiencies and material weaknesses in the design or
              operation of internal control over financial reporting which are
              reasonably likely to adversely affect the registrant'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 the registrant's
              internal control over financial reporting.


Date: July 31, 2007                   /s/ Alfonso de Borbon
                                      ------------------------------------------
                                      Alfonso de Borbon, Chief Financial Offier,
                                      Executive Vice President and Principal
                                      Accounting and Financial Officer