Exhibit
      31.2





I,
      Michael Karpheden, as Chief Financial Officer of Celsia Technologies, Inc.,
      certify that:




1.  I
      have
      reviewed this quarterly report on Form 10-QSB of Celsia Technologies,
      Inc.;




2.  Based
      on
      my knowledge, this quarterly 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 registrant 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)) and internal control over financial
      reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) 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
              registrant, 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 cause 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
              principles;
|-- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



|c. | 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
|-- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



|d. | 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 controls 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:
      May
      10, 2007


/s/
      Michael Karpheden


Michael
      Karpheden


Chief
      Financial Officer