SIBLING ENTERTAINMENT GROUP, INC.(A Development Stage
Company) Exhibit 31.2 CERTIFICATION
Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 I, James S.
Cardwell, certify that: (1)

I have reviewed this annual
  report on Form 10-KSB/A of Sibling Entertainment Group, Inc. (the
  registrant);(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 small business issuers
  other certifying officer(s) 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 15d-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 registrant, is made known to us 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 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 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; and(5)

The small business issuers
  other certifying officer(s) 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 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:  October
  17, 2006
By:
/s/ James S. CardwellJames S. CardwellChief
  Financial Officer, Principal Accounting Officer 38