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EXHIBIT 31.2

                  CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER

I, James Samuelson, certify that:

(1) I have reviewed the annual report on Form 10-KSB, as amended, of Advanced
Technology Industries, Inc. (the "Company") for the year ended December 31,
2004;

(2) Based on my knowledge, such 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 such annual
report;

(3) Based on my knowledge, the financial statements, and other financial
information included in such annual report, fairly present in all material
respects the financial condition, results of operations and cash flows of the
Company as of, and for, the periods presented in such annual report;

(4) The Company's other certifying officer 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 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
         Company, including its consolidated subsidiaries, is made known to us
         by others within those entities, particularly during the period in
         which such annual report is being prepared;

                  (b) [Intentionally Omitted];

                  (c) evaluated the effectiveness of the Company's disclosure
         controls and procedures and presented in such annual report our
         conclusions about the effectiveness of the disclosure controls and
         procedures, as of the end of the period covered by such annual report
         based on such evaluation; and

                  (d) disclosed in such annual report any change in the
         Company's internal control over financial reporting that occurred
         during the Company's fourth fiscal quarter that has materially
         affected, or is reasonably likely to materially affect, the Company's
         internal control over financial reporting; and

(5) The Company's other certifying officer and I have disclosed, based on our
most recent evaluation of internal control over financial reporting, to the
Company's auditors and the audit committee of the Company's board of directors
(or persons fulfilling the equivalent function):

                  (a) all significant deficiencies and material weaknesses in
         the design or operation of internal controls over financial reporting
         which are reasonably likely to adversely affect the Company'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
         Company's internal controls over financial reporting.

Date: December 30, 2005         By: /s/ James Samuelson
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                                    James Samuelson, Chief Financial Officer