# Exhibit 31.2

# Section 302
Certifications

I, Cindy Garr, certify
that:

|1. | I have reviewed this quarterly report on form 10-QSB of CNH Holdings Company.
|-- | -----------------------------------------------------------------------------

|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 small business
                    issuer as of, and for, the periods presented in this report.
|-- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|4. | The small business issuers other certifying officers 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 small business
                    issuer 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 small business issuer, 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) | evaluated the effectiveness of the small business issuer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 on such evaluation; and
|-- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|c) | disclosed in this report any change in the small business issuers
                    internal control over financial reporting that occurred during the small
                    business issuers most recent fiscal quarter (the small business
                    issuers fourth fiscal quarter in the case of an annual report) that has
                    materially affected, or is reasonably likely to materially affect, the small
                    business issuers internal control over financial reporting; and
|-- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|5. | The small business issuers other certifying officers 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 small business issuers board of directors (or persons
                    performing the equivalent functions):
|-- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|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 small business issuer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 small business issuers internal control
                    over financial reporting.
|-- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|6. | The registrants other certifying officers and I have indicated in this
                    quarterly report whether or not there were significant changes in internal
                    controls or in other factors that could significantly affect internal controls
                    subsequent to the date of my most recent evaluation, including any corrective
                    actions with regard to significant deficiencies and material weaknesses.
|-- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Date: August 12, 2004

/s/ Cindy Garr

Cindy GarrInterim C.F.O., Executive Vice-President
of Corporate Development,and Director (Principal Financial
Officer)

---