**Exhibit
      31.2**


**CERTIFICATION
      OF CFO PURSUANT TO**


**SECURITIES
      EXCHANGE ACT RULES 13A-14 AND 15D-14**


**AS
      ADOPTED PURSUANT TO**


**SECTION
      302 OF THE SARBANES-OXLEY ACT OF 2002**




I,
      John
      Cousins, certify:




1.           
      I have reviewed this annual report on Form 10-KSB of Advanced Optics
      Electronics, Inc. (the “registrant”);




2.           
      Based on my knowledge, this annual 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 annual
      report;




3.            
      Based on my knowledge, the financial statements, and other financial information
      included in this annual report, fairly present in all material respects the
      financial condition, results of operations and cash flows of the registrant
      as
      of, and for, the periods presented in this annual report;




4.             The
      registrant’s other certifying officer and I are responsible for establishing and
      maintaining our disclosure controls and procedures (as defined in Exchange
      Act
      Rules 13a-15(e) and 15d-15e)) for the registrant 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 registrant, including its consolidated
      subsidiaries, is made known to us by others within those entities, particularly
      during the period in which this annual report was being prepared;




(b)        
      Evaluated the effectiveness of the registrant’s disclosure controls and
      procedures and presented in this annual report our conclusions about the
      effectiveness of the disclosure controls and procedures as the end of the period
      covered by this report based on such evaluation; and




(c)         
      Disclosed in this report any change in the registrant’s internal control over
      financial reporting that occurred during the registrant’s most recent fiscal
      quarter (the registrant’s fourth fiscal quarter in the case of an annual report)
      that has materially affected, or is reasonably likely to materially affect,
      the
      registrant’s internal control over financial reporting;




5.            The
      registrant’s other certifying officer and I have disclosed, based on our most
      recent evaluation of internal control over financial reporting, to the
      registrant’s auditors and the audit committee of the registrant’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 registrant’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 registrant’s internal control over financial
      reporting.






**ADVANCED
                OPTICS ELECTRONICS, INC.**Date:
                April 16, 2007
              By:
              /s/ John
                J.
                CousinsJohn J. CousinsChief
                Financial Officer