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Exhibit 31.2

CERTIFICATION

I, Wayne Smith, certify that:

1. I have reviewed this quarterly report on Form 10-QSB of Icon
  Development, 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
  issuer as of, and for, the periods presented in this report;

4. The 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)) and internal control over financial
  reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the
  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 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) Designed
  such internal control over financial reporting, or caused such internal control
  over financial reporting to be designed under our supervision, to provide reasonable
  assurance regarding the reliability of financial reporting and the preparation
  of financial statements for external purposes in accordance with generally accepted
  accounting principals;

(c) Evaluated
  the effectiveness of the 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 issuers internal control over financial
  reporting that occurred during the period covered by the report that has materially
  affected, or is reasonably likely to materially affect, the issuers internal
  control over financial reporting; and

5. The issuers other certifying officer(s) and I have disclosed,
  based on our most recent evaluation of internal control over financial reporting,
  to the issuers auditors and the audit committee of the 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 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 issuers internal control over financial
  reporting.

|Date: May 17, 2007 | /s/
      Wayne Smith                             
|------------------ | --------------------------------------------------
|                   | Wayne Smith                                       
|                   | Chief Financial Officer and Treasurer             
|                   | (Principal Financial and Accounting
      Officer)

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