Exhibit No. 31.2
Form 10-QSB
SimplaGene USA, Inc.
File No. 333-100110

Certification

I, Craig S. Laughlin, certify that:

1. I have reviewed this quarterly report on Form 10-QSB for the quarter ended
   February 29, 2004 of SimplaGene USA, 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 small business issuer as of, and for, the periods presented in this
   report;

4. 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:

(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 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;
(b)   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;
(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 report based on such evaluation; and
(d)   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

5. 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):

(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 report 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: April 8, 2004                      By:               /s/ Craig S. Laughlin
                                               ---------------------------------
                                                               Craig S. Laughlin
                                                         Chief Financial Officer