| Exhibit 31.2                             |
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| CERTIFICATION OF CHIEF FINANCIAL OFFICER |
| PURSUANT TO SECTION 302 OF               |
| THE SARBANES-OXLEY ACT OF 2002           |
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|                                          | I, Paul E. Atkiss, certify that: |
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| 1.              | I have reviewed this amended Annual Report on Form 10-KSB (Amendment No. 2) of Viper Networks, Inc. for the year ended December 31, 2004 |
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| 2.                                       | Based on my knowledge, this amended Annual Report does not contain any untrue statement of material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statementswere made, not misleading with respect to the period covered by this amended Annual Report |
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| 3.                                       | Based on my knowledge, the financial statements and other financial information included in this amended Annual Report, fairly present in all material respects the financial condition, results from operations and cash flows of theregistrant as of, and for, the periods presented in this amended Annual Report. |
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| 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)) and internal control overfinancial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the small business issuer and have: |
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|                                          | (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 itsconsolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
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|                                          | (b) | Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting andthe preparation of the of financial statements for external purposes in accordance with generally accepted accounting principles; |
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|                                          | (c) | 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 theperiod covered by this report based on such evaluation; and |
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|                                          | (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 (the small business issuer’sfourth 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. |
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| 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 committeeof small business issuer’s board of directors (or persons performing the equivalent functions): |
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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 small business issuer’s ability to record, process,summarize and report financial information; and |
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|                                          | (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. |
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| By:*/s/ Paul E. Atkiss* Paul E. Atkiss** Chief Financial Officer |  |                                                                       Date: May 5, 2006 |
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