EXHIBIT 31.2

I, Frank C. Heyman, certify that:

1.       I have reviewed this annual report on Form 10-K of Imergent, Inc.;

2.       Based on my  knowledge,  this annual 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 annual report;

3.       Based on my knowledge,  the financial  statements,  and other financial
         information  included  in this  annual  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 annual report;

4.       The  registrant's  other  certifying  officer 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 we 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  is made  known  to us by  others  within  the  entity,
              particularly  during  the period in which  this  annual  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 annual  report any change in  internal  control
              over  financial  reporting that occurred  during the  registrant's
              fourth  fiscal  quarter  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 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  controls 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 controls over financial reporting.



Date:    September 26, 2003              By:      /s/ FRANK C. HEYMAN
                                                   -----------------------------
                                                   Frank C. Heyman
                                                   Chief Financial Officer