EXHIBIT  31.2
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CERTIFICATIONS

I,  Bernard  Gurr,  certify  that:

1.  I  have  reviewed  this  quarterly report for the period ended September 30,
2004,  on  Form  10-Q  of  Bluetorch  Inc.

2.  Based  on  my  knowledge,  this quarterly report does not contain any untrue
statements 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 quarterly
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 quarterly report.

4.  The  small  business issuer's other certifying officer and I are responsible
for  establishing  and  maintaining  disclosure  controls  and  procedures  over
financial reporting (as defined in Exchange Act Rules 13a-14 and 15d-14) 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
subsidiaries,  is made known to us by others within those entities, particularly
during  the  period  in  which  this  report  is  being  prepared;

b)  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

c)  Disclosed  in this report any change in the small business issuer's internal
control  over  financial  reporting  that  occurred  during  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 internal
control  over  financial  reporting.

5.  The  small  business issuer's other certifying officer and I have disclosed,
based on our most recent evaluation, 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 in the design or operation of internal controls
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
controls  over  financial  reporting.

November  17,  2004


                      By: /S/ Bernard Gurr
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                      Bernard Gurr, Chief Financial Officer


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