EXHIBIT 31.2

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

I, STEVEN GRAUER, certify that:

1.   I have reviewed this Form 10-KSB/A (2) (the "report") of Wigwam
     Development, 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.   As the small business issuer's certifying officer, I am responsible for
     establishing and maintaining disclosure controls and procedures (as defined
     in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over
     financial reporting (as defined in Exchange Act Rules 13a-15(f) and
     15df-15(f)) 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 my
          supervision, to ensure that material information relating to the small
          business issuer, including its consolidated subsidiaries, is made
          known to me by others within those entities, particularly as of June
          30, 2003, which is the period in which this report is being prepared;

     (b)  Designed such internal control over financial reporting, or caused
          such internal control over financial reporting to be designed under my
          supervision, to provide reasonable assurance regarding the reliability
          of financial reporting and the preparation of financial statements for
          external purposes in accordance with generally accepted accounting
          principles;

     (c)  Evaluated the effectiveness of the small business issuer's disclosure
          controls and procedures and presented in this report my conclusions
          about the effectiveness of the disclosure controls and procedures, as
          of June 30, 2003 which is period covered by this report based on such
          evaluation; and

     (d)  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

5.   As the small business issuer's certifying officer, I have disclosed, based
     on my 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):

     (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

     (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.

DATED: December 19, 2003                       /s/ Steven Grauer
                                               -----------------------
                                               STEVEN GRAUER
                                               Chief Financial Officer