Exhibit 31.2

CERTIFICATION PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Stephen C. Roberts, MD, Chief Financial Officer of DTLL, Inc., certify that:

| | 1. |  | I have reviewed this report on Form 10-QSB of DTLL, Inc.
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| | 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;
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| | 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;
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| | 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:
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| | (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;
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| | (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
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| | (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
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| | 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):
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| | (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
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| | (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.
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|Date:   January 19, 2005 |  |                                               | 
|------------------------ |  | --------------------------------------------- | 
|                         |  | /s/   Stephen C. Roberts, MD                  | 
|                         |  |                                              
|                         |  | Stephen C. Roberts, MDChief Financial Officer | 

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