---

Exhibit 31.2

CERTIFICATION

I, Wayne Smith, certify that:

1. I have reviewed this annual report on Form 10-QSB of Xeno
  Transplants Corporation;

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 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) | 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                                                                                                                                             
| |     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                            
| | (c) | 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 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
| | --- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| |     |                                                                                                                                                                                                                                                                                                                     
| | (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: November 13, 2007 | /s/ Wayne Smith                             
|----------------------- | --------------------------------------------
|                        | Wayne Smith                                 
|                        | Chief Financial Officer                     
|                        | (principal financial and accounting officer)

---