EXHIBIT 31.1 (b)


     CERTIFICATION PURSUANT TO RULE 13a 14(a)/15D-14(a) and
             SECTION 302 OF THE SARBANES-OXLEY ACT


I, Harry J. Santoro, President and Chief Financial Officer of Gavella Corp.,
certify that:

1. I have reviewed this annual report on Form 10-QSB of Gavella Corp.;

2. Based on my knowledge, this 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
this annual 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
small business issuer as of, and for, the periods presented in this annual
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 small business issuer,
  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) 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


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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 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: May 12, 2004                   /s/ Harry J. Santoro
                              -----------------------------
                              President and Chief Financial Officer