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EXHIBIT 31.2





L Q CORPORATION, INC.


CERTIFICATION PURSUANT TO EXCHANGE ACT RULE 13A-14(A) /  15D-14(A)


AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT  OF 2002





I, Melvyn Brunt, Chief Financial Officer of L Q Corporation, Inc.,  hereby certify that:





1.      I have  reviewed this quarterly report on Form 10-Q of L Q Corporation, 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 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)))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.





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.





|Dated:     November 12,
      2004 |                        
|---------------------------------- | -----------------------
|                                   |                        
|                                   | /s/ Melvyn Brunt       
|                                   |                        
|                                   | Melvyn Brunt           
|                                   | Chief Financial Officer




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