**EXHIBIT      31.2**

**CERTIFICATION      OF PRINCIPAL FINANCIAL OFFICER PURSUANT TO**

**RULE      13**
**a**
**-14(**
**a**
**)/15**
**d**
**-14(**
**a**
**)      OF THE SECURITIES EXCHANGE ACT OF 1934**

|   | 1. | I                  have reviewed this Amendment No. 1 to the Annual Report on Form                  10-K SB of                  KAL Energy, Inc.; |
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|   | 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                  statement made, in light of the circumstances under which such                  statements                  were made, not misleading with respect to the period covered by                  this                  report; |
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|   | 3. | The                  registrant’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                  registrant                  and have: |
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|   | (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 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; |
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|   | (b) | [Paragraph                  omitted pursuant to SEC Release Nos. 33-8760 and                  34-54942] |
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|   | (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 |
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|   | (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 (the registrant’s fourth fiscal quarter in the case of an                  annual report) that has materially affected, or is reasonably likely                  to                  materially affect, the registrant’s internal control over financial                  reporting; and |
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|   | 4. | 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                  functions): |
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|   | (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 information;                  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 control                  over financial reporting. |
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| Date:                October 26, 2007 |  /s/                Jorge Nigaglioni    |
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|                                  | Jorge                Nigaglioni              |
|                                  | Chief                Financial Officer       |
|                                  | (Principal                Financial Officer) |

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