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Exhibit 31.2

                                 CERTIFICATIONS

I, Ross S. Seibert, certify that:

1.       I have reviewed the report being filed on Form 10-KSB by Miracor
         Diagnostics, Inc.;

2.       Based on my knowledge, the 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 the report;

3.       Based on my knowledge, the financial statements, and other financial
         information included in the report, fairly present in all material
         respects the financial condition, results of operations and cash flows
         of Miracor Diagnostics, Inc. as of, and for, the periods presented in
         the report;

4.       I and the other certifying officer are responsible for establishing and
         maintaining disclosure controls and procedures (as such term is defined
         in Regulation 13a-14 of the Securities Exchange Act of 1934) for
         Miracor Diagnostics, Inc and have:

         i.       Designed such disclosure controls and procedures to ensure
                  that material information relating to Miracor Diagnostics,
                  Inc., including its consolidated subsidiaries, is made known
                  to us by others within those entities, particularly during the
                  period in which the periodic reports are being prepared;

         ii.      Evaluated the effectiveness of Miracor Diagnostics, Inc's
                  disclosure controls and procedures as of a date within 90 days
                  prior to the filing date of the report ("Evaluation Date");
                  and

         iii.     Presented in the report our conclusions about the
                  effectiveness of the disclosure controls and procedures based
                  on our evaluation as of the Evaluation Date;

5.       I and the other certifying officer have disclosed, based on our most
         recent evaluation, to the Miracor Diagnostics, Inc. auditors and the
         audit committee of the board of directors (or persons fulfilling the
         equivalent function):

         i.       All significant deficiencies in the design or operation of
                  internal controls which could adversely affect Miracor
                  Diagnostics, Inc.'s ability to record, process, summarize and
                  report financial data and have identified for Miracor
                  Diagnostics, Inc.'s auditors any material weaknesses in
                  internal controls; and

         ii.      Any fraud, whether or not material, that involves management
                  or other employees who have a significant role in the issuer's
                  internal controls; and

6.       I and the other certifying officer have indicated in the report whether
         or not there were significant changes in internal controls or in other
         factors that could significantly affect internal controls subsequent to
         the date of our most recent evaluation, including any corrective
         actions with regard to significant deficiencies and material
         weaknesses.

Date: 3/29/04

                                                      /s/ Ross S. Seibert
                                                      -------------------
                                                      Ross S. Seibert,
                                                      Chief Financial Officer