[EXHIBIT 31.2]

 CERTIFICATION OF CHIEF FINANCIAL OFFICER PURSUANT TO SECTION 302

I, Garth Jensen, certify that:

 1.  I  have reviewed this Annual Report on Form 10-KSB/A of
NorMexSteel, 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.  The   registrant's  other  certifying  officer  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   over
     financial  reporting (as defined in Exchange Act Rules  13a-
     15(f) and 15d-15(f)) for the registrant 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 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  our  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 registrant's most recent fiscal quarter  (the
        registrant's  fourth fiscal quarter in  the  case  of  an
        annual  report)  that  has  materially  affected,  or  is
        reasonably  likely to materially affect, the registrant's
        internal control over financial reporting; and

 5.  The   registrant's  other  certifying  officer  and  I  have
     disclosed,  based on our most recent evaluation of  internal
     control   over  financial  reporting,  to  the  registrant's
     auditors  and the audit committee of the registrant'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: May 16, 2005


/s/ Garth Jensen
--------------------------------
Garth Jensen
Chief Financial Officer