EXHIBIT 31.2

CERTIFICATION OF PRINCIPAL 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  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 financing 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 design or
               operation  of internal control over financial reporting which are
               reasonable 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:  July 20, 2006.

                                      /s/ Edmund J. Gorman
                                      ------------------------------------------
                                      Edmund J. Gorman, Chief Financial Officer