EXHIBIT
        31.2
 
 CERTIFICATION
        OF PRINCIPAL FINANCIAL OFFICER
 PURSUANT
        TO RULES 13a-14 AND 15d-14
 OF
        THE
        SECURITIES EXCHANGE ACT OF 1934
 
 I, Raghunath
        Kilambi ,
        Chief
        Financial Officer of Swiss Medica, Inc. (the “Company”), certify
        that:
 
 I
        have
        reviewed this quarterly report on Form 10-QSB of Swiss Medica, Inc.
 
 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.
 
 Based
        on
        my knowledge, the financial statements, and other financial information included
        in the report, fairly present in all material respects the financial condition,
        results of operations and cash flows of the Company as of March 31, 2007,
        and
        for the periods, presented in the report.
 
 I
        am
        responsible for establishing and maintaining disclosure controls and procedures
        (as defined in Exchange Act Rules 13a-14 and 15d-14) for the Company and
        have:
 
 (d)
            designed
                such disclosure controls and procedures, or caused such disclosure
                controls and procedures to be designed under my supervision, to ensure
                that material information relating to the Company, including its
                consolidated subsidiaries, is made known to me by others within those
                entities, particularly during the period in which the periodic report
                is
                being prepared;  (e)
            evaluated
                the effectiveness of the Company’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 quarterly report based on such evaluation;
                and  (f)
            disclosed
                in this quarterly report any change in the Company’s internal control over
                financial reporting that occurred during the Company’s most recent fiscal
                quarter that has materially affected, or is reasonably likely to
                materially affect, the Company’s internal control over financial
                reporting; and  I
        have
        disclosed, based on our most recent evaluation of internal control over
        financial reporting, to the Company’s auditors and to the audit committee of the
        board of directors (or persons fulfilling the equivalent function):
  (j)
            all
                significant deficiencies in the design or operation of internal control
                over financial reporting which are reasonably likely to adversely
                affect
                the Company’s ability to record, process, summarize and report financial
                information; and  (ii)  any
        fraud, whether or not material, that involves management or other employees
        who
        have a significant role in the Company’s internal control over financial
        reporting.
 
 Dated:
        June 15, 2007
  /s/
        Raghunath Kilambi
 Raghunath
        Kilambi,
 Chief
        Financial Officer