EXHIBIT 31.2

CERTIFICATION PURSUANT TO18 U.S.C. SECTION 1350,AS ADOPTED PURSUANT TOSECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

 

I, David Callander, certify that: 

| 1.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | I have reviewed this quarterly    report on Form 10-QSB of dot com Entertainment Group, Inc.; |
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| 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 registrant as of, and for, the    periods presented in this report;  4.The registrant's    other certifying officer 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) for the registrant 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 registrant, 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)Evaluated the effectiveness of    the registrant'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 c)Disclosed in this report any    change in the registrant's internal control over financial reporting that    occurred during the registrant's most recent fiscal quarter that has    materially affected, or is reasonably likely to materially affect, the    registrant's internal control over financial reporting;   5.The registrant's    other certifying officer and I have disclosed, based on our most recent    evaluation of internal control over financial reporting to the registrant's    auditors and the audit committee of the registrant's board of directors:   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    registrant'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 registrant's internal control over financial reporting.  
/s/ David CallanderDavid CallanderChief Financial OfficerAugust 14, 2003 |