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Exhibit 31.2 CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER I Brad Gordon, Chief Financial Officer, certify that:  1.
    
    I have reviewed this Quarterly Report on Form 10-QSB of CEA Acquisition
Corporation;2.
    
    Based on my knowledge, this quarterly 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 conditions, 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)) and
internal control over financial reporting (as defined in Exchange Act
Rules 13a-15(f) and 15d-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 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)
    
    Designed such internal control over financial reporting, or
caused such internal control over financial reporting to be designed
under our 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 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 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.
    
    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  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. /s/ Brad Gordon
Brad Gordon
Chief Financial Officer
(Principal Accounting Officer)
    
    Dated: August 12, 2004