Exhibit 31.2

# CERTIFICATION PURSUANT
TO

# SECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002

I,
Kirk Rowland, certify that:

| | 1. | I
have reviewed this quarterly report on Form 10-QSB of Findex.com, Inc.;
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| | 2. | Based
on my knowledge, this quarterly 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 quarterly
          report;
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| | 3. | Based
on my knowledge, the financial statements, and other financial information
          included in this quarterly report, fairly present in all material respects the
          financial condition, results of operations and cash flows of the registrant as
          of, and for, the period presented in this quarterly report;
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| | 4. | The
registrant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 registrant and have:
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| | a) | designed such disclosure controls and procedures 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 quarterly report is being prepared;
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| | b) | evaluated the effectiveness of the registrants disclosure controls and
                    procedures as of a date within 90 days prior to the filing date of this
                    quarterly report (the Evaluation Date); and
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| | c) | presented in this quarterly report our conclusions about the effectiveness of
                    the disclosure controls and procedures based on our evaluation as of the
                    Evaluation Date;
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| | 5. | The
registrants other certifying officers and I have disclosed, based on           our
most recent evaluation, to the registrants auditors and the audit
          committee of registrants board of directors (or persons performing the
          equivalent function):
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| | a) | all significant deficiencies in the design or operation of internal controls
                    which could adversely affect the registrants ability to record, process,
                    summarize and report financial data and have identified for the
                    registrants auditors any material weaknesses in internal controls; and
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| | b) | any fraud, whether or not material, that involves management or other employees
                    who have a significant role in the registrants internal controls; and
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| | 6. | The
registrants other certifying officers and I have indicated in this
          quarterly 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.
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|                     |                                                                       
|-------------------- | ----------------------------------------------------------------------
|Date:   May 17, 2004 | By /s/ Kirk Rowland
       Kirk Rowland
       Chief Financial Officer