Exhibit 31.2
CERTIFICATION

I, Donald R. McKelvey certify that:

     1.   I have reviewed this annual report on Form 10-KSB of
Telco-Technology, Inc.;

     2.   Based on my knowledge, this report does not contain any
untrue statements 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 small business issuer's other certifying officers
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
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)  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) (the small business issuer's fourth fiscal quarter in
the case of an annual report) that has materially affected, or is
reasonable 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.


Dated: April 6, 2004                    By:  /s/ Donald R. McKelvey
                                        Donald R. McKelvey,
                                        Principal Financial Officer