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Exhibit 31.2.  Section 302 Certification of CFO

I, Patrick McGowan, certify that:

1.       I have reviewed this quarterly report on Form 10-QSB of MIV
         Therapeutics, Inc.;

2.       Based on my knowledge, this quarterly 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 small business issuer as of, and for, the periods
         presented in this report;

4.       The registrant's other certifying officers 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 15(d)-15(f)) for the small business issuer 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 the small business issuer, including its consolidated
                  subsidiaries, is made known to us by others within those
                  entities, particularly during the period in which this
                  quarterly 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 the small business issuer'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 the small business
                  issuer'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 small business issuer's control over
                  financial reporting; and

5.       The small business issuer's other certifying officers and I have
         disclosed, based on our most recent evaluation of internal control over
         financial reporting, to the small business issuer's, auditors and the
         audit committee of the small business issuer'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 the
                  small business issuer'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 small
                  business issuer's internal control over financial reporting.

Date: October 24, 2005


/s/ Patrick McGowan
-------------------------
Patrick McGowan
CFO



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