Exhibit 31-2  CERTIFICATION PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF
2002  I, Melissa Ladakis, certify that:  1.   I have reviewed this
Quarterly Report on Form 10-Q of Gulf & Orient Steamship Company, Ltd.;  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(s) 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)) and internal control over financial reporting (as defined in
Exchange Act Rule 13a-15(f) and 15d-15(f)) for the Registrant 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 Registrant, 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)
 designed such internal control over financial reporting, or caused such
internal control over financial reporting to be designed under our supervision,
to provide reasonable assurance regarding the reliability of financial reporting
and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles;  c)
  evaluated the effectiveness of the Registrant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 based on such evaluation; and  d)
 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 (the Registrants fourth fiscal quarter in the case of an 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(s) and I have disclosed, based on our 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 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: May 12,
2009                                                                           
By: /s/Melissa Ladakis Melissa Ladakis, Secretary, Treasurer and
Director