EXHIBIT 31.2


                                  CERTIFICATION
         OF CHIEF FINANCIAL OFFICER PURSUANT TO 18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Judy Songer, certify that:

1.    I have reviewed this Form 10-QSB of Sew Cal Logo, 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 present 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  13-a-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  there  liability  of
financial  reporting and the  preparation  of financial  statements for external
purposes in accordance with generally accepted accounting principals;

      (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  financing  reporting  that  occurred  during  the small
business issuer's most recent fiscal quarter 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):

      (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  involved  management or
other  employees  who have a  significant  role in the small  business  issuer's
internal control over financial reporting.

                                        Date: July 24, 2006


                                        By:  /s/ Judy Songer
                                             ----------------------------------
                                             Judy Songer
                                             Chief Financial Officer