Exhibit 31.2


                  Certification of Principal Accounting Officer
            Pursuant to pursuant to Rule 13a-14(a) or Rule 15d-14(a)
               of the Securities Exchange Act of 1934, as amended

            I, William P. Stelt,  Chief  Financial  Officer of AFG  Enterprises,
Inc. (the "Company"), certify that:

            1. I have reviewed this annual report on Form 10-QSB of the Company;

            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. As the  registrant's  certifying  officer,  I am 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 I 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 my
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 period covered by this
report that has  materially  affected,  or is  reasonably  likely to  materially
affect, the registrant's internal control over financial reporting.

            5. As the registrant's  certifying officer, I have disclosed,  based
on my most recent  evaluation of internal control over financial  reporting,  to
the  registrant's  auditors  and the audit  committee of  registrant's  board of
directors (or persons performing the equivalent function):

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            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 13, 2005                                      /s/William P. Stelt
                                                        -------------------
                                                        William P. Stelt,
                                                        Chief Financial Officer