| **EX-31.2**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | **CERTIFICATION        OF CHIEF FINANCIAL OFFICER PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY        ACT OF 2002** |
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| **CERTIFICATIONS**     I, Terry G. Cook, certifythat:      1. I have reviewed this        report on Form 10-KSB ofCougar Holdings 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))    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) Evaluated the effectiveness of the      small business issuer'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        (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      annual 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 issuer's    auditors and the audit committee of the 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: October 4, 2004 /s/ Terry G. Cook    By: Terry G. CookChief Financial Officer |