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Exhibit 31.2 Certification Pursuant to Rule 13a-14 of the Securities Exchange
Act of 1934




I, Scott Kostiuk, certify that

1. I have reviewed this annual report on Form 10-KSB of Global Wireless
Satellite Networks (USA), Inc.;

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;

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;

4. 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)) [omitted in accordance with Section
III.E. of SEC Release No. 34-47986] for the registrant and we 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
         registrant, including its consolidated subsidiaries, is made known to
         us by others within those entities, particularly during the period in
         which this annual report is being prepared;

         b. [Omitted in accordance with Section III.E. of SEC Release No.
         34-47986.]

         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

         d. disclosed, if applicable, in this annual report any change in the
         registrant's internal control over financial reporting that occurred
         during the periods covered by the report that has materially affected,
         or is reasonably likely to materially affect, the registrant's internal
         control over financial reporting; and

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 registrant's board of directors
(or persons performing the equivalent function):

         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

         b. any fraud, whether or not material, that involves management or
         other employees who have a significant role in the registrant's
         internal controls over financial reporting.


April 13, 2004              By:  /s/ Scott Kostiuk
                                 ---------------------------------
                                 Scott Kostiuk
                                 Chief Financial Officer, Secretary & Treasurer