EXHIBIT 31.2

            CERTIFICATION OF THE CHIEF FINANCIAL OFFICER PURSUANT TO
                  SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Andrew Goldrich, certify that:

      (1)   I have reviewed this annual report on Form 10-KSB of Sense Holdings,
            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 officer 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
            registrant and have:

            a)    Designed such disclosure controls and procedures, or caused
                  such disclosure controls and procedures to be designed under
                  the Company's supervision, to ensure that material information
                  relating to the registrant, including its consolidated
                  subsidiaries, is made known to the Company by others within
                  those entities, particularly during the period in which this
                  report is being prepared;

            b)    Evaluated the effectiveness of the registrant's disclosure
                  controls and procedures and presented in this quarterly report
                  the Company's 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 the report any change in the registrant's
                  internal control over financial reporting that has occurred
                  during the registrant's most recent fiscal quarter (the
                  registrant's fourth fiscal quarter in the case of the 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 and I have disclosed,
            based on the Company's most recent evaluation of internal control
            over financial reporting, to the registrant's auditors and the audit
            committee of the registrant's board of directors (or persons
            performing the equivalent functions):

            a)    All significant deficiencies 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: April 14, 2006                    /s/ Andrew Goldrich
                                        -------------------
                                        Andrew Goldrich
                                        Chief Financial Officer