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EXHIBIT 31.2

CERTIFICATION

I, Tim Leong, certify that:

- I have reviewed this quarterly report on Form 10-QSB of SE  Global Equities Corp.;  
- 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;  
- 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;   
- The small business issuer'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 small business issuer and have: 

> - 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 small        business issuer, 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;  
- 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;  
- Evaluated the effectiveness of the small business        issuer'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  
- Disclosed in this report any change in the small        business issuer's internal control over financial reporting that        occurred during the small business issuer's most recent fiscal quarter        (the small business issuer's fourth fiscal quarter in the case of an        annual report) that has materially affected, or is reasonably likely to        materially affect, the small business issuer's internal control over        financial reporting; and 

- The small business issuer's other certifying officer(s) 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): 

> - 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 small business        issuer's ability to record, process, summarize and report financial        information; and  
- Any fraud, whether or not material, that involves        management or other employees who have a significant role in the small        business issuer's internal control over financial reporting.  

| **Date**: May 17,      2004 | /s/ Tim Leong **By**:_____________________________      Tim Leong , Chief Financial Officer
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