**Exhibit        31.2**

**CERTIFICATION**

| 1. | I                  have reviewed this annual report on Form 10-KSB/A (Amendment No.                  2) of                  Tribeworks, Inc.; |
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| 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;   |
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| 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; |
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| 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                  13a-15(f) and 15d-15(f)) for the small business issuer and have: |
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| 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): |
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| Date:                April                4, 2007 |                                                                                                                              | /s/              B.              S. P. Marra |
|                                              | B.                S. P. Marra  Chief                Financial Officer (Principal Financial                Officer) |

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