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**EXHIBIT 31.2

                                   SECTION 302
                    CERTIFICATION OF CHIEF FINANCIAL OFFICER**

        I, Dennis Mast, certify that:

        1. I have reviewed this annual report on Form 10-K of Hydroflo, Inc.,
Incorporated;

        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, the 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 Rules 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) 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

        (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 (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 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 13, 2005             By /s/ Dennis Mast
                                   Dennis Mast, Chief Financial Officer
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