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EXHIBIT 31.2RULE 13A-14(A)/15D-14(A)
CERTIFICATION

I, Dennis Mee, certify that:

(1) I have reviewed this Report on Form 10-KSB of Aegis
Industries, Inc. (the Registrant).

(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
in order 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 Registrants other certifying officer and I are
responsible for establishing and maintaining disclosure controls and procedures
(as defined in the Securities Exchange Act of 1934 (the Exchange Act), Rules
13a-15(e) and 15d-15(e)) internal control over financial reporting (as defined
in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the Registrant 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 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
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 principles;

(c) Evaluated the effectiveness of the Registrant'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 Registrant's
internal control over financial reporting that occurred during the Registrant's
most recent fiscal quarter that has materially affected, or is reasonably likely
to materially affect, the Registrant's internal control over financial
reporting; and

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

Date: January 29, 2007

By:/s/ Dennis
MeeDennis
MeeChief Financial Officer

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