EXHIBIT 31.2

           CERTIFICATE OF THE PRINCIPAL FINANCIAL OFFICER PURSUANT TO
                           15 U.S.C. 78m(a) or 78o(d)
                 (SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002)


I,  G.  Richard  Smith,  Treasurer  and  Chief  Financial  Officer  of  Coronado
Industries, Inc. (the "Company"), hereby certify that:

(1)  I have reviewed this annual report on Form 10-KSB of the Company;

(2)  Based on my  knowledge,  this  annual  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 annual report;

(3)  Based on my  knowledge,  the  financial  statements,  and  other  financial
     information included in this annual report,  fairly present in all material
     respects the financial  condition,  results of operations and cash flows of
     the Company as of, and for, the periods presented in this annual report;

(4)  The  Company's  other  certifying   officers  and  I  are  responsible  for
     establishing and maintaining disclosure controls and procedures (as defined
     in Exchange Act Rules 13a-14 and 15d-14) for the Company and we have:

     (a)  designed  such  disclosure  controls  and  procedures  to ensure  that
          material   information   relating  to  the  Company,   including   its
          consolidated subsidiaries,  is made known to us by others within those
          entities,  particularly  during the period in which this annual report
          is being prepared;

     (b)  evaluated the effectiveness of the Company's  disclosure  controls and
          procedures  as of a date  within 90 days prior to the  filing  date of
          this annual report (the "Evaluation Date"); and

     (c)  presented   in  this   annual   report  our   conclusions   about  the
          effectiveness  of the disclosure  controls and procedures based on our
          evaluation as of the Evaluation Date;

(5)  The Company's other certifying officers and I have disclosed,  based on our
     most recent  evaluation,  to the Company's auditors and the audit committee
     of  Company's  board of directors  (or persons  performing  the  equivalent
     function):

     (a)  all  significant  deficiencies  in the design or operation of internal
          controls which could adversely affect the Company's ability to record,
          process,  summarize and report  financial data and have identified for
          the Company's  auditors any material  weaknesses in internal controls;
          and

     (b)  any fraud, whether or not material,  that involves management or other
          employees  who  have a  significant  role  in the  Company's  internal
          controls; and

<PAGE>

(6)  The Company's other certifying officers and I have indicated in this annual
     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 our  most  recent  evaluation,  including  any
     corrective  actions with regard to  significant  deficiencies  and material
     weaknesses.

IN WITNESS  WHEREOF,  the undersigned have executed this certificate on the 29th
day of March, 2004.


                                           /s/ Gary R. Smith
                                           -------------------------------------
                                           Gary R. Smith
                                           Treasurer and Chief Financial Officer



                                       2