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Exhibit 31.2

CERTIFICATIONS

I, C. Robin Relph, certify that:

|1. | I have reviewed
        this Annual report on Form 10-KSB of Garuda Capital Corp.                                                                                                                                                                                                                                                                               
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|2. | Based
        on my knowledge, this annual 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 annual
        report;
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|3. | Based
        on my knowledge, the financial statements, and other financial information
        included in this annual 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 annual report;                           
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|4. | The registrant's
        other certifying officers 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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|5. | The registrant's
        other certifying officers 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 registrant's board of directors (or
        persons performing the equivalent functions):                                    
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|Date: October 5, 2005                 | 
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|C. ROBIN RELPH                        | 
|C. Robin Relph                        | 
|President and Chief Financial Officer | 

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