EXHIBIT 31.2

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

I, David A. Grossman, certify that:

1. I have reviewed this Annual Report on Form 10-KSB of Baltic International
USA, 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)) 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 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 my 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. I have disclosed, based on my most recent evaluation of internal control
over financial reporting, to 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.

Date: April 14, 2008

                              /s/ David A. Grossman
                              -------------------------------------------------
                              David A. Grossman
                              Chief Financial Officer