Exhibit 31.2

           PRINCIPAL FINANCIAL OFFICER CERTIFICATION

I, John A. Sindt, certify that:

1.   I have reviewed this quarterly report on Form 10-QSB of Flexpoint Sensor
     Systems, 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 statement made, in light of the circumstances under
     which 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 report, fairly present in all material
     respects the financial condition, results of operations and cash flows of
     the small business issuer as of, and for, the periods presented in this
     report.

4.   The small business issuer's other certifying officer(s) 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 small business issuer 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
         small business issuer, 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) Evaluated the effectiveness of the small business issuer'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

     (c) 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 (the small
         business issuer's fourth fiscal quarter in the case of an annual
         report) that has materially affected, or is reasonably
         likely to materially affect the small business issuer's internal
         control over financial reporting; and

5.   The small business issuer's other certifying officer(s) and I have
     disclosed, based on our 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 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 small business issuer'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 small business issuer's
         internal control over financial reporting.



                              /s/ John A. Sindt
Date: May 9, 2005             ____________________________________
                              John A. Sindt
                              Principal Financial Officer