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Exhibit 31.2

CERTIFICATION PURSUANT TO18 U.S.C. ss 1350,
AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Charles Lesser, certify that:

|1. | I have reviewed this annual report on Form 10-KSB of
      Panglobal Brands Inc.                                                                                                                                                                                                                                                                         
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|2. | Based on my knowledge, this annual report does not
      contain any untrue statement of a material fact or omit to date 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;          
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|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;                 
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|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 have:                                                                                     
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|   | (a)                                                                                                                                                                                                                                                                                                                                                      
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|   | (b)                                                                                                                                                                                                                                                                                                                                                      
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|   | (c)                                                                                                                                                                                                                                                                                                                                                      
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|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 the small business issuer's board of directors (or
      persons performing the equivalent functions):
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|   | (a)                                                                                                                                                                                                                                                                                                                                                      
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|   | (b)                                                                                                                                                                                                                                                                                                                                                      

January 13, 2009

/s/ Charles Lesser Signature: Charles Lesser
Title:      Chief Financial Officer (Principal
Financial Officer and Principal Accounting Officer)

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