Exhibit 31.2


                    CERTIFICATION PURSUANT TO
          SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002


     I, James Ditanna, certify that:

1.  I  have reviewed this Quarterly Report on Form 10-QSB of  New
    Harvest Capital Corporation;

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:     March 22, 2005



                               /s/ James A. Ditanna
                               -----------------------------------
                               Name:  James A. Ditanna
                               Title: Chief Financial Officer
                                      (Principal Financial Officer)