EXHIBIT 31.2

                              OFFICER'S CERTIFICATE

                             PURSUANT TO SECTION 302

      I, Russ Christensen, Acting Principal Financial Officer certify that:

      1. I have reviewed this Form 10-QSB for the period ended September 30,
2007 of Whitemark Homes, 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 presented 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)) 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) Omitted;

            (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

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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.

Date: August 7, 2007


                                        /s/ Russ Christensen
                                        ----------------------------------------
                                        Russ Christensen
                                        Acting Principal Financial Officer

*The introductory portion of paragraph 4 of the Section 302 certification that
refers to the certifying officers' responsibility for establishing and
maintaining internal control over financial reporting for the company, as well
as paragraph 4(b), have been omitted in accordance with Release No. 33-8545
(March 2, 2006) because the compliance period has been extended for small
business issuers until the first fiscal year ending on or after December 15,
2007.