Exhibit
31.2




CERTIFICATION
OF CHIEF FINANCIAL OFFICER




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




I, Edmund
J. Gorman, certify that:




1.I have
reviewed this Form 10-QSB/A of Global Wataire, 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 small business issuer as of, and
for, the periods present 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 13-a-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 principals;




(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 small business issuer’s ability to record, process,
summarize and report financial information; and




(b)Any
fraud, whether or not material, that involved management or other employees who
have a significant role in the small business issuer’s internal control over
financial reporting.




Dated:   1
July 2008


/s/  Edmund
J.
Gorman


Edmund J.
Gorman,


Chief
Financial Officer of


Global
Wataire, Inc.