Exhibit 31.2

                     Rule 13a-14(a)/15d-14(a) Certification

                         I, John W. Poling certify that:

1. I have reviewed  this  quarterly  report on Form 10-QSB of AGU  Entertainment
Corp.;

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 small business
issuer as of, and for, the periods presented in this report;

4. The small business  issuer'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)) 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 my  supervision,  to
ensure  that  material  information  relating  to  the  small  business  issuer,
including its  consolidated  subsidiaries,  is made known to me by others within
those  entities,  particularly  during the period in which this  report is being
prepared;

     b) [Intentionally omitted];

     c) Evaluated the  effectiveness of the small business  issuer's  disclosure
controls and procedures  and presented in this report my  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 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 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):

     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.

Date: August 19, 2005

                                            /s/ John W. Poling
                                            --------------------------------
                                            Name:  John W. Poling
                                            Title:  Chief Financial Officer



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