Exhibit 31.2

I, Anthony E. Applebaum, certify that:

1.       I have reviewed this quarterly report on Form 10-QSB of Mera
         Pharmaceuticals, Inc.;

2.       Based on my knowledge, this quarterly 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 quarterly report;

3.       Based on my knowledge, the financial statements, and other financial
         information included in this quarterly 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 quarterly report;

4.       The Company's other certifying officers and I are responsible for
         establishing and maintaining disclosure controls and procedures (as
         defined in Exchange Act Rules 13a-14 and 15d-14) for the registrant and
         have:

         d)    designed such disclosure controls and procedures to ensure that
               material information relating to the Company, including its
               consolidated subsidiaries, is made known to us by others within
               those entities, particularly during the period in which this
               quarterly report is being prepared;

         e)    evaluated the effectiveness of the Company's disclosure controls
               and procedures as of a date within 90 days prior to the filing
               date of this quarterly report (the "Evaluation Date"); and

         f)    presented in this quarterly report our conclusions about the
               effectiveness of the disclosure controls and procedures based on
               our evaluation as of the Evaluation Date;

5.       The Company's other certifying officers and I have disclosed, based on
         our most recent evaluation, to the Company's auditors and the audit
         committee of Company's board of directors (or persons performing the
         equivalent functions):

         c)    all significant deficiencies in the design or operation of
               internal controls which could adversely affect the Company's
               ability to record, process, summarize and report financial data
               and have identified for the Company's auditors any material
               weaknesses in internal controls; and

         d)    any fraud, whether or not material, that involves management or
               other employees who have a significant role in the Company's
               internal controls; and

6.       The Company's other certifying officers and I have indicated in this
         quarterly report whether there were significant changes in internal
         controls or in other factors that could significantly affect internal
         controls subsequent to the date of our most recent evaluation,
         including any corrective actions with regard to significant
         deficiencies and material weaknesses.

Date:   09/03/04

/s/ ANTHONY E. APPLEBAUM
---------------------------
Anthony E. Applebaum
Principal Financial and
Accounting Officer


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