Exhibit 31.2
                                  CERTIFICATION
I, Robert Dinning, certify that:

1. I have reviewed this annual report on Form 10-KSB of Apolo Gold & Energy 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 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 report, fairly present in all material respects the
financial condition, results of operations and cash flows of the small business
issuer as of, and for, the periods presented in this report;

     4.   The small business issuer's other certifying officer(s) 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 small business issuer and have: 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 small business issuer, 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)   Designed such internal control over financial reporting, or caused
          such internal control over financial reporting to be designed under
          our supervision, to provide reasonable assurance regarding the
          reliability of financial reporting and the preparation of financial
          statements for external purposes in accordance with generally accepted
          accounting principles;

     c)   Disclosed in this report any change in the small business issuer's
          internal control over financial reporting that occurred during the
          small business issuer's most recent fiscal quarter (the small business
          issuer's fourth fiscal quarter in the case of an quarterly report)
          that has materially affected or is reasonably likely to materially
          affect, the small business issuer's internal control over financial
          reporting; and

5. The small business issuer's other certifying officer(s) and I have disclosed,
based on our most recent evaluation of internal control over financial
reporting, to the small business issuers auditors and the audit committee of
small business issuer's board of directors (or persons performing the equivalent
functions):

     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 small business issuer's
          ability to record, process, summarize and report financial
          information; and

     b)   Any fraud, whether or not material, that involves management or other
          employees who have a significant role in the small business issuer's
          internal control over financial reporting.

Date: September 28, 2006

/s/ Robert Dinning
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Robert Dinning
Chief Financial Officer


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