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.

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      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.


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