EXHIBIT 31.2
                            CERTIFICATION PURSUANT TO
    SECURITIES EXCHANGE ACT OF 1934: RULES 13A-14, 13A-15, 15D-14, AND 15D-15
                  SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I , William P. Stelt, certify that:

            1. I have  reviewed  this  quarterly  report  on Form  10-QSB of AFG
            Enterprises, 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 quarterly report;

            3.  Based on my  knowledge,  the  financial  statements,  and  other
            financial  information  included in this  quarterly  report,  fairly
            present in all material respects the financial condition, results of
            operations  and cash flows of the  registrant  as of  September  30,
            2003, and for the periods presented in this quarterly report;

            4. I am responsible  for  establishing  and  maintaining  disclosure
            controls and procedures (as defined in Exchange Act Rules 13a-14 and
            15d-14) for the registrant and have:

            a) designed such  disclosure  controls and procedures 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  as of a date  within 90 days prior to the
            filing date of this quarterly report (the "Evaluation Date"); and

            c)  presented  in this  quarterly  report my  conclusions  about the
            effectiveness of the disclosure  controls and procedures based on my
            evaluation as of the Evaluation Date.

            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):

                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.

Dated: April 15, 2005                               By: /s/William P. Stelt
                                                        -------------------
                                                        William P. Stelt,
                                                        Chief Financial Officer


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