EXHIBIT 31.2

                                  CERTIFICATION

I, Daniel Brandt certify that:

1. I have  reviewed  this  annual  report  on Form  10-KSB  of  Direct  Response
Financial Services, 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)  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
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  registrant'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  controls which could adversely  affect the small business
issuer's  ability to record,  process,  summarize and report  financial data and
have identified for the small business issuer's auditors any material weaknesses
in internal controls; and

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

May 24, 2006


                                        /s/ Daniel Brandt
                                        ----------------------------------
                                        Name: Daniel Brandt
                                        Title: Chief Financial Officer