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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;                                              
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| |     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                      
| | (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
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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: February 19, 2008 | /s/ Wayne Smith                             
|----------------------- | --------------------------------------------
|                        | Wayne Smith                                 
|                        | Chief Financial Officer                     
|                        | (principal financial and accounting officer)

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