**EXHIBIT 31.2** 
**CERTIFICATION OF THE CHIEF FINANCIAL OFFICER**
**PURSUANT TO 15 U.S.C. 78m(a) OR 78o(d)**
**(SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002)**
I, Timothy Brink, certify that:(1)      I have reviewed this Annual Report on Form 10-KSB for the fiscal year ended December 31, 2007  of Continental Fuels, Inc.;(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 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)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the small business issuer and have:

(a)      Designed such disclosure controlsand procedures, or caused such disclosure controls and procedures to be designedunder our supervision, to  ensure that material information relating to thesmall business issuer, including its consolidated subsidiaries, is madeknown to us by others within  those entities, particularly during the period inwhich this report is being prepared;

(b)      Designed such internal control overfinancial reporting, or caused such internal control over financial reporting tobe designed under our  supervision, to provide reasonable assuranceregarding the reliability of financial reporting and the preparation offinancial statements for external  purposes in accordance with generallyaccepted accounting principles;

(c)      Evaluated the effectiveness of thesmall business issuer's disclosure controls and procedures and presented in thisreport our conclusions about  the effectiveness of the disclosure controlsand procedures, as of the end of the period covered by this report based onsuch evaluation; and

(d)      Disclosed in this report any changein the small business issuer's internal control over financial reporting thatoccurred during the small  business issuer's most recent fiscal quarter (thesmall business issuer's fourth fiscal quarter in the case of an annualreport) that has materially  affected, or is reasonably likely to materiallyaffect, the small business issuer's internal control over financialreporting; and

(5)      The small business issuer's other certifying officer 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 the small business issuer's board of directors (or persons performing the equivalent functions):

(a)      All significant deficiencies andmaterial weaknesses in the design or operation of internal control overfinancial reporting which are reasonably   likely to adversely affect thesmall business issuer's ability to record, process, summarize and reportfinancial information; and

(b)      Any fraud, whether or not material,that involves management or other employees who have a significant role in thesmall business issuer's   internal control over financial reporting.

 

 

 

 

/s/ Timothy Brink  

 

 

 

 

 

 

Timothy BrinkChief Financial OfficerApril 14, 2008