|EXHIBIT 31.2                     |                          
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|                                 | SECTION 302 CERTIFICATION
|I, Richard Achron, certify that: |                          

|1. | I have reviewed this quarterly report of North American Natural Gas, 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 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;
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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 report;                  
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|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:                                                                                        
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|   | a)                                                                                                                                                                                                                                                                                                                 
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|   | b)                                                                                                                                                                                                                                                                                                                 
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|   | c)                                                                                                                                                                                                                                                                                                                 
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|   | d)                                                                                                                                                                                                                                                                                                                 
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|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);                     
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|   | a)                                                                                                                                                                                                                                                                                                                 
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|   | b)                                                                                                                                                                                                                                                                                                                 
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|Date: |  | December 11, 2006 |  | RICHARD ACHRON         
|----- |  | ----------------- |  | -----------------------
|      |  |                   |  | Richard Achron         
|      |  |                   |  | Chief Financial Officer

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