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 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 manage mentor other
      employees who have a significant role in the small business issuer's
      internal control
      over financial reporting.





Dated:   January
      21, 2008





/s/ Edmund
      J.
      Gorman


Edmund
      J. Gorman, Chief Financial Officer of


Global
      Wataire, Inc.