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 quarterly report on Form 10-QSB of
Gavella Corp.;

2. Based on my knowledge, this quarterly 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 quarterly
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 quarterly
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: November 1, 2004           /s/ Harry J. Santoro
                              -----------------------------
                              President and Chief Financial Officer