EXHIBIT
      31.2





CERTIFICATE
      OF PRINCIPAL ACCOUNTING OFFICER


PURSUANT
      TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002





I,
      Hugo
      M. Cancio, certify that:





1.
      I have
      reviewed this Form 10-KSB for the fiscal year ended May 31, 2006 of Fuego
      Entertainment, 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 the registrant 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 and 15d-15) for the registrant and have:





(a)
      Designed such disclosure controls and procedures to ensure that material
      information relating to the registrant, 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)
      Evaluated the effectiveness of the registrant's disclosure controls and
      procedures as of a date within 90 days prior to the filing date of this report
      (the "Evaluation Date"); and





(c)
      Presented in this report our conclusions about the effectiveness of the
      disclosure controls and procedures based on our evaluation as of the Evaluation
      Date;





5.
      The
      registrant's other certifying officers and I have disclosed, based on our most
      recent evaluation, to the registrant's auditors and the audit committee of
      registrant's board of directors (or persons performing the equivalent
      functions):





(a)
      All
      significant deficiencies in the design or operation of internal controls which
      could adversely affect the registrant's ability to record, process, summarize
      and report financial data and have identified for the registrant's auditors
      any
      material weaknesses in internal controls; and





(b)
      Any
      fraud, whether or not material, that involves management or other employees
      who
      have a significant role in the registrant's internal controls; and





6.
      The
      registrant's other certifying officers and I have indicated in this report
      whether there were significant changes in internal controls or in other factors
      that could significantly affect internal controls subsequent to the date of
      our
      most recent evaluation, including any corrective actions with regard to
      significant deficiencies and material weaknesses.


Date:
                  December 6, 2006
              By:
              /s/
                  Hugo M. CancioHugo
                  M. Cancio
                Principal
                  Accounting Officer