EXHIBIT
      31.2


CERTIFICATIONS
      PURSUANT TO


SECTION
      302 OF


THE
      SARBANES-OXLEY ACT OF 2002





I,
      Richard W. York, certify that:




|1. | I
              have reviewed this quarterly report of Form 10-QSB of MEMS USA,
              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;
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|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 operation and cash flows of the small
              business issuer as of, and for, the periods presented in this
              report;
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|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
              13a-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;
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|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
              principles;
|-- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------





|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
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|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
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|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):
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|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
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|b. | Any
              fraud, whether or not material, that involves management or other
              employees who have a significant role in the small business issuer's
              internal control over financial
              reporting.
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Date:
      May
      15, 2006








/s/
      Richard W. York


Richard
      W. York,


Chief
      Financial Officer