Exhibit 31.2

SARBANES-OXLEY    SECTION 302 (a) CERTIFICATION 

| I, Marc      Dell’Immagine, certify that: |
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| 1.                                             |   | I have reviewed this      quarterly report on Form 10-QSB of COMC, Inc.; |
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| 2.                                             |   | Based on my knowledge,      this quarterly 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 quarterly report; |
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| 3.                                             |   | Based on my knowledge,      the financial statements, and other financial information included in this      quarterly 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 quarterly report; |
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| 4.                                             |   | The registrant’s      other certifying officers and I are responsible for establishing and maintaining      disclosure controls and procedures (as defined in Exchange Act Rules 13a-14      and 15d-14) for the registrant and we have: |
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|                                           | a) | Designed such disclosure      controls and procedures 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 quarterly report is being prepared; |
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|                                           | b) | Evaluated the effectiveness      of the registrant’s disclosure controls and procedures as of a date      within 90 days prior to the filing date of this quarterly report (the “Evaluation      Date”); and |
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|                                           | c) | Presented in this quarterly      report our conclusions about the effectiveness of the disclosure controls      and procedures based on our evaluation as of the Evaluation Date; |
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| 5.                                             |   | The registrant’s      other certifying officers and I have disclosed, based on our most recent      evaluation, to the registrant’s auditors and the audit committee of      registrant’s board of directors (or persons performing the equivalent      function): |
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|                                           | a) | All significant deficiencies      in the design or operation of internal controls which could adversely affect      the registrant’s ability to record, process, summarize and report financial      data and have identified for the registrant’s auditors any material      weaknesses in internal controls; and |
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|                                           | b) | Any fraud, whether or      not material, that involves management or other employees      who have a significant role in the registrant’s internal controls;      and |
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| 6.                                             |   | The registrant’s      other certifying officers and I have indicated in this quarterly report      whether or not there were significant changes in internal controls or in      other factors that could significantly affect internal controls subsequent      to the date of our most recent evaluation, including any corrective actions      with regard to significant deficiencies and material weaknesses. |

 Date:  May 17, 2004

|   | /s/ Marc      Dell’Immagine                 |
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|   | Name:  Marc Dell’Immagine              |
|   | Controller and Principal      Accounting Officer |

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