**Exhibit
      31.2**





**CERTIFICATION
      PURSUANT TO**


**18
      U.S.C.
      Section 1350,**


**AS
      ADOPTED
      PURSUANT TO**


**SECTION
      302
      OF THE SARBANES-OXLEY ACT OF 2002**





I,
      William D.
      Edwards, Jr., certify that:





1.
      I have reviewed
      this quarterly report on Form 10-Q of Siboney 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 registrant as of, and for, the
      periods presented in this report;





4.
      The registrant's
      other certifying officers 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 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 quarterly report is being prepared;





(b)
      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
      quarterly report based on such evaluation; and





(c)
      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
      (the
      registrant’s fourth fiscal quarter in the case of an annual report) 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 officers 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:
      May 15,
      2006








/s/
William
              D.
              Edwards, Jr.William
                D.
                Edwards, Jr.Chief
                Financial Officer