Exhibit 31.2

           CERTIFICATE PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED
            PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Amy E. Gallo, certify pursuant to 18 U.S.C. Section 1350, as adopted pursuant
to Section 302 of the Sarbanes-Oxley Act of 2002, that:

1)   I have reviewed this amended annual report of Fortune Diversified
     Industries, on Form 10-KSB/A for the period ended August 31, 2004;

2)   Based on my knowledge, this amended 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 the statements were made, not misleading with respect to the period
     covered by this amended annual report;

3)   Based on my knowledge, the financial statements, and other financial
     information included in this amended 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
     amended annual 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-14 and 15d-14) for the registrant and have:

     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 amended annual
          report is being prepared,

     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 amended annual report (the "Evaluation Date"); and

     c.   presented in this amended annual report our conclusions about the
          effectiveness of the disclosure controls and procedures based on our
          evaluation as of the Evaluation Date.

5)   The registrant's other certifying officer 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 functions):

     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

6)   The registrant's other certifying officer and I have indicated in this
     amended annual Report whether or not there were any 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.


                                                  /s/ Amy E. Gallo
                                                  -----------------------------
                                                  Amy E. Gallo
                                                  Chief Financial Officer
                                                  (Principal Financial Officer)
                                                  April 21, 2005