EXHIBIT
31.2


SECTION
302 CERTIFICATION


I,
Richard Achron, certify that:





1. I have
reviewed this quarterly report of North American Natural Gas, Inc.;





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 in order 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 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 report;





4. The
registrant's other certifying officer and I are responsible for establishing and
maintaining disclosure controls and procedures (as defined in Exchange Act Rule
13a-15(e) and 15d-15(e)) for the registrant 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 registrant, 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)
    paragraph
      omitted in accordance with SEC transition Rules contained in SEC Release
      No. 33-8238;





c)
    evaluated
      the effectiveness of the registrant'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





d)
    disclosed
      in this report any change in the registrant's internal control over
      financial reporting that occurred during the registrant's most recent
      fiscal quarter that has materially affected, or is reasonably likely to
      materially affect, the registrant's internal control over financial
      reporting; and





5.  The
registrant's other certifying officer and I have disclosed, based on our most
recent evaluation of internal control over financial reporting, to the
registrant's auditors and the audit committee of the registrant's board of
directors (or persons performing the equivalent **** function);





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 registrant's ability to record,
      process, summarize and report financial data and have identified for the
      registrant's auditors any material weakness 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 control
      over financial reporting.





Date:
    
    March
      14, 2005
    
    */s/*Richard
      AchronRichard
      Achron
      Principal
      Financial Officer