Exhibit 31.2

SARBANES-OXLEY    SECTION 302 (a) CERTIFICATION 

| I, Marc      Dell’Immagine, certify that: |
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| 1.                                             |   | I have reviewed this      annual report on Form 10-KSB of COMC, Inc.; |
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| 2.                                             |   | Based on my knowledge,      this annual 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 annual report; |
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| 3.                                             |   | Based on my knowledge,      the financial statements, and other financial information included in this      annual 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 annual report; |
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| 4.                                             |   | The registrant’s      other certifying officers and I are responsible for establishing and maintaining      disclosure controls and procedures (as defined in Exchange Act Rules 13a-14      and 15d-14) for the registrant and we have: |
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| a)                                             |   | Designed such disclosure      controls and procedures 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 annual report is being prepared; |
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| b)                                             |   | Evaluated the effectiveness      of the registrant’s disclosure controls and procedures as of a date      within 90 days prior to the filing date of this annual report (the “Evaluation      Date”); and |
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| c)                                             |   | Presented in this annual      report our conclusions about the effectiveness of the disclosure controls      and procedures based on our evaluation as of the Evaluation Date; |
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| 5.                                             |   | The registrant’s      other certifying officers and I have disclosed, based on our most      recent evaluation, to the registrant’s auditors and the audit committee      of registrant’s      board of directors (or persons performing the equivalent function): |
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| a)                                             |   | All significant deficiencies      in the design or operation of internal controls which could adversely affect      the registrant’s ability to record, process, summarize and report financial      data and have identified for the registrant’s auditors any material      weaknesses in internal controls; 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 registrant’s internal controls; and |
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| 6.                                             |   | The registrant’s      other certifying officers and I have indicated in this annual 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: April 12, 2004

|   | /s/ Marc      Dell’Immagine                 |
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|   |                                                  |
|   | Name:  Marc Dell’Immagine              |
|   | Controller and Principal      Accounting Officer |

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