Exhibit 31.2
CERTIFICATION
I, Jackson Buch, Principal Accounting Officer of Manchester Inc., certify that:
1. I have reviewed this quarterly report on Form 10-QSB of Manchester Inc.;
2. Based on my knowledge, this quarterly report does not contain any untrue
statement of 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;
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 periods presented in
this quarterly report;
4. I am 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 I have:
a) designed such disclosure controls and procedures 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 quarterly report is being prepared;
b) designed such internal control over financial reporting, or caused
such disclosure control and procedures 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;
c) 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 quarterly
report based on such evaluation; and
d) disclosed in this quarterly 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 that
has materially affected, or is reasonably likely to materially
affect, the small business issuer’s internal control over financial
reporting; and
5. I have disclosed, based on my most recent evaluation of internal
controls 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 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 reporting financial
information; and
(b) 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: July 15, 2004
/s/ Jackson Buch
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Jackson Buch
Principal Accounting Officer
