**EXHIBIT 31.2**

 

**CERTIFICATION**

 

I,            Corrado De Gasperis, certify that:

 

1. I            have reviewed this quarterly report on Form 10-Q of Symmetry Holdings 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 condensed consolidated 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            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 we 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 registrant, 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;

 

b)            evaluated the effectiveness of the registrant’s disclosure controls and            procedures and presented in this quarterly report our 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 this report any change in the registrant’s internal control over            financial reporting that occurred during the registrant’s most recent fiscal            quarter 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 our most            recent evaluation of internal control over financial reporting, to the            registrant’s registered public accounting firm and the audit committee of the            registrant’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            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:            October 19, 2007

 

 

| /s/ Corrado De Gasperis         |   |
|---------------------------------|--------|
| *Corrado De Gasperis*           |   |
| *(Principal Financial Officer)* |   |