EXHIBIT 31.2

                  CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER
                    REQUIRED BY EXCHANGE ACT RULE 13A-14(A)

I, Bruce Newman, certify that:

1. I have reviewed this quarterly report on Form 10-QSB of Protocall
Technologies Incorporated.

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(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)) 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 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 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; and

                  (c) 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'
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. 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.


June 12, 2006

/s/ Bruce Newman
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Bruce Newman
President,CEO, Principal Financial Officer and
Principal Accounting Officer