**EXHIBIT
      31.2**





SARBANES-OXLEY
      SECTION 302 (a) CERTIFICATIONS





I,
      Marc
      Dell'Immagine, certify that:





1.
      I have
      reviewed this quarterly report on Form 10-QSB of COMC, Inc.;





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;





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;





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:





|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;
|-- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|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
|-- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------




|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;
|-- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------




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):





|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'sauditors any material weaknesses in internal controls;
              and
|-- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|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
|-- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------




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:
      June 22, 2005





/s/
      Marc
      Dell'Immagine


------------------------------------


Name:
      Marc Dell'Immagine


Controller
      and Principal Accounting Officer