**Exhibit
      31.2**


**Rule
      13a-14(a)/15d-14(a) Certification of Chief Financial
      Officer**




I,
      David
      L. Koontz, Chief Financial Officer of Wako Logistics Group, Inc., certify
      that:




1. 
      I have reviewed this quarterly report on Form 10-QSB of Wako Logistics Group,
      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. 
      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) for the small business issuer
      and
      have:




(a)
       Designed such disclosure controls and procedures, or caused such
      disclosure controls and procedures to be designated 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)
       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




(c)
       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. 
      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 involves management or other
      employees who have a significant role in the small business issuer’s internal
      control over financial reporting.





**WAKO
                LOGISTICS GROUP, INC.**Date: August
                15, 2005
              By:
              /s/ David
                L. KoontzDavid L. Koontz
                Chief Financial Officer, Principal Financial
                  Officer