**Exhibit 31.2**

 

CERTIFICATION OF CHIEF FINANCIALOFFICER

PURSUANT TO THE SECURITIESEXCHANGE ACT OF 1934,

RULES 13a-14 AND 15d-14

AS ADOPTED PURSUANT TO

SECTION 302 OF THESARBANES-OXLEY ACT OF 2002

 

In connection with the Annual Report of RG Global Lifestyles, Inc.(the “Company”) on Form 10-KSB for the period ending March 31,2005 as filed with the Securities and Exchange Commission on the date hereof(the “Report”), I, William C. Hitchcock, Chief Financial Officer of theCompany, certify, pursuant to Rules 13a-14 and 15-d14 of theSecurities Exchange Act of 1934 (the “Exchange Act”), as adopted pursuant to§302 of the Sarbanes-Oxley Act of 2002, that:

 

1.               Ihave reviewed this Report;

 

2.               Basedon my knowledge, this Report does not contain any untrue statement of amaterial fact or omit to state a material fact necessary to make the statementsmade, in light of the circumstances under which such statements were made, notmisleading with respect to the period covered by this Report;

 

3.               Basedon my knowledge, the financial statements, and other financial informationincluded in this Report, fairly present in all material respects the financialcondition, results of operations and cash flows of the Company, as of, and for,the periods presented in this Report;

 

4.               Iand the other certifying officers of the Company are responsible forestablishing and maintaining disclosure controls and procedures (as defined inExchange Act Rules 13a-15(e) and 15d-15(e))for the Company and have:

 

(a)                                  Designedsuch disclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure that materialinformation relating to the Company, including any consolidated subsidiaries,is made known to us by others within those entities, particularly during theperiod in which this Report is being prepared;

 

(b)                                 Evaluatedthe effectiveness of the Company’s disclosure controls and procedures andpresented in this Report our conclusions about the effectiveness of thedisclosure controls and procedures, as of the end of the period covered by thisReport based on such evaluation; and

 

(c)                                  Disclosedin this Report any change in the Company’s internal control over financialreporting that occurred during the Company’s most recent fiscal quarter (theCompany’s fourth fiscal quarter in the case of an annual report) that hasmaterially affected, or is reasonably likely to materially affect, the Company’sinternal control over financial reporting; and

 

5.               Iand the other certifying officers have disclosed, based on our most recentevaluation of internal control over financial reporting, to the Company’sauditors and to the audit committee of the

 

(a)                                  Allsignificant deficiencies and material weaknesses in the design or operation ofinternal control over financial reporting which are reasonably likely toadversely affect the Company’s ability to record, process, summarize and reportfinancial information; and

 

(b)                                 Anyfraud, whether or not material, that involves management or other employees whohave a significant role in the Company’s internal control over financialreporting.

 

 
| /s/ William C. Hitchcock |   |
|--------------------------|--------|
| William C. Hitchcock     |
| Chief Financial Officer  |
| June 24, 2005       |

 

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