Exhibit 31.2


                    CERTIFICATION OF CHIEF FINANCIAL OFFICER

     I, Jeffrey Black, certify that:

     1.   I have reviewed this Form 10-KSB of BellaVista Capital, Inc.;

     2.   Based on my knowledge, this annual 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 annual report;

     3.   Based on my knowledge, the financial statements, and other financial
          information included in this annual 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 annual report;

     4.   The small business issuer's other certifying officers 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 we 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 annual 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;

               I 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
               materially affect, the small business issuer's internal control
               over financial reporting; and

     5.   The small business issuer's other certifying officers 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/ JEFFREY BLACK
         ---------------------------
         Jeffrey Black, Chief Financial Officer

         January 21, 2009