CERTIFICATIONS OF CFO PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT

Exhibit 31.2

                                 CERTIFICATIONS

I, Steve Careaga, certify that:

1. I have reviewed this quarterly report on Form 10-QSB of Nannaco, 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  registrant  as of, and for,  the
periods presented in this 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 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,
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) 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
report any change in the registrant's  internal control over financial reporting
that  occurred  during  the   registrant's   most  recent  fiscal  quarter  (the
registrant's  fourth  fiscal  quarter in the case of an annual  report) that has
materially  affected,   or  is  reasonably  likely  to  materially  affect,  the
registrant's internal control over financial reporting;  and 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 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  control  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
control over financial reporting. May 24, 2004

/s/
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Steve Careaga
Principal Financial Officer


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