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                                                                    EXHIBIT 31.2


                    CERTIFICATION OF CHIEF FINANCIAL OFFICER
            PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Birge Bargmann, certify that:

         1. I have reviewed this annual report on Form 10-KSB of Proteo, Inc.;

         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. I am responsible for establishing and maintaining disclosure
controls and procedures (as defined in Exchange Act Rules 13a-15(e) and
15d-15(e)) and internal control over financial reporting (as defined in Exchange
Act Rules 13a-15(f) and 15d-15(f)) for the small business issuer and have:

                  a)  designed such disclosure controls and procedures, or
                      caused such disclosure controls and procedures to be
                      designed under my supervision, to ensure that material
                      information relating to the small business issuer,
                      including its consolidated subsidiaries, is made known to
                      me 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 small business issuer's
                      disclosure controls and procedures and presented in this
                      report my 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 small business
                      issuer's internal control over financial reporting that
                      occurred during the small business issuer's most recent
                      fiscal quarter that has materially affected, or is
                      reasonably likely to affect, the small business issuer's
                      internal control over financial reporting; and;

         5. I have disclosed, based on my most recent evaluation of internal
control over financial reporting, to the small business issuer's auditors and
the audit committee of small business issuer'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:  March 29, 2007

                                              By: /s/ Birge Bargmann
                                              ------------------------------
                                              Birge Bargmann
                                              Chief Financial Officer
                                              (Principal Accounting Officer)