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EXHIBIT 31.2

                                  CERTIFICATION

            PURSUANT TO SECTION 302 OF THE SARBANES OXLEY ACT OF 2002

I, Robert W. Zimmer, certify that:

1.    I have reviewed this quarterly report on Form 10-Q/A of Universal
      Automotive Industries, Inc.;

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 in
      order 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 quarterly report;

3.    Based on my knowledge, the financial statements, and other financial
      information included in this quarterly 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
      quarterly report;

4.    The registrant's other certifying officer and I (herein the "Certifying
      Officers") are responsible for establishing and maintaining disclosure
      controls and procedures (as defined in Exchange Act Rules 13a-14 and
      15d-14) for the registrant and we have:

      a)    designed such disclosure controls and procedures to ensure that
            material information relating to the registrant, including its
            consolidated subsidiaries, (collectively the "Company") is made
            known to the Certifying Officers by others within the Company,
            particularly during the period in which this quarterly report is
            being prepared;

      b)    evaluated the effectiveness of the registrant's disclosure controls
            and procedures as of a date within 90 days prior to this filing date
            of this quarterly report (the "Evaluation Date"); and

      c)    presented in this quarterly report our conclusions about the
            effectiveness of the disclosure controls and procedures based on our
            evaluation as of the Evaluation Date;

5.    The registrant's Certifying Officers have disclosed, based on our most
      recent evaluation, to the registrant's auditors and the audit committee of
      the registrant's board of directors:

      a)    all significant deficiencies in the design or operation of internal
            controls which could adversely affect the registrant's ability to
            record, process, summarize and report financial information and have
            identified for the registrant's auditors any material weaknesses in
            internal controls; and

      b)    any fraud, whether or not material, that involves management or
            other employees who have a significant role in the registrant's
            internal controls.

6.    The Certifying Officers have indicated in this quarterly report whether or
      not there were significant changes in internal controls or in other
      factors that could significantly affect internal controls subsequent to
      the date of our most recent evaluation, including any corrective actions
      with regard to significant deficiencies and material weaknesses.

Date: December 6, 2004
/s/ Robert W. Zimmer
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Robert W. Zimmer
Chief Financial Officer

See also the certification pursuant to Section 906 of the Sarbanes Oxley Act of
2002, which is also attached to this report.

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