EXHIBIT 31.2

              CERTIFICATION PURSUANT TO 15 U.S. C. 78m(a) or 78o(d)
                 (SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002)

              WRITTEN CERTIFICATION OF THE CHIEF FINANCIAL OFFICER


      Solely for the purposes of complying with Exchange Act Rules adopted by
the Securities and Exchange Commission, I, the undersigned Chief Financial
Officer of Sew Cal Logo, Inc. (the "Company"), hereby certify, based on my
knowledge,

      1. I have reviewed this quarterly report on 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 registrant as
of, and for, the periods presented in this report;

      4. The registrant's other certifying officers and I 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 have:

          a) designed such disclosure controls and procedures to ensure that
material information relating to the registrant, including its consolidated
subsidiaries, is made known to us by others within those entitles, particularly
during the period in which this 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 the filing date of this
report (the "Evaluation Date"); and

          c) presented in this 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 other certifying officers and I have disclosed, based
on our most recent evaluation, to the registrant's auditors and the audit
committee of registrant's board of directors (or persons performing the
equivalent functions):

          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 data and have identified for the
registrant's auditors any material weaknesses in internal controls; and

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

      6. The registrant's other certifying officers and I have indicated in this
report whether 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: April 15, 2006

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