Exhibit 31.2

                    PRINCIPAL FINANCIAL OFFICER CERTIFICATION

      I, Richard Mozer, certify that:

1.    I have reviewed this quarterly report on Form 10-Q of Devine Entertainment
      Corp.;

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
      statement made, in light of the circumstances  under which 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  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
      13a-15(f) and 15d-15(f)) for the registrant 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 registrant,  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 the reliability of
      financial  reporting  and the  preparation  of  financial  statements  for
      external  purposes  in  accordance  with  generally  accepted   accounting
      principles;

      (c) Evaluated the  effectiveness of the registrant'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  registrant's  internal
      control over  financial  reporting that occurred  during the  registrant's
      most recent fiscal quarter (the registrant's  fourth fiscal quarter in the
      case of an annual report) that has materially  affected,  or is reasonably
      likely to  materially  affect,  the  registrant's  internal  control  over
      financial reporting; and

5.    The registrant's other certifying  officer(s) and I have disclosed,  based
      on  our  most  recent   evaluation  of  internal  control  over  financial
      reporting,  to the  registrant's  auditors  and  the  audit  committee  of
      registrant's  board of directors  (or persons  performing  the  equivalent
      function):

      (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 registrant'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 registrant's internal control
      over financial reporting.

      Date: August 13, 2008                 /s/ Richard Mozer
                                            ------------------------------------
                                            Richard Mozer
                                            Principal Financial Officer