EXHIBIT 31.2
                                  CERTIFICATION


I, Darren Cioffi, certify that:

         1.   I have reviewed this quarterly report on Form 10-QSB of 110 Media
              Group, Inc.;

         2.   Based on my knowledge, this quarterly 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 quarterly report, fairly
              present in all material respect 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 am responsible for
              establishing and maintaining disclosure controls and procedures
              (as defined in Exchange Act Rules 13a-14 and 15d-14) for the
              registrant and have:

              a)  designed such disclosure controls and procedures to ensure
                  that material information relating to the registrant, is made
                  known to us by others within those entities, particularly
                  during the period in which this quarterly report is being
                  prepared;

              b)  [paragraph omitted in accordance with SEC's transition
                  instruction contained in Release 34-47986]

              c)  evaluated the effectiveness of the registrant's disclosure
                  controls and procedures as of the end of the period covered
                  by this report and;

              d)  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 upon such
                  evaluation.

         5.   The registrant's other certifying officer and I have disclosed,
              based on our most recent evaluation, 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 in the design or operation of
                  internal controls which could adversely affect the
                  registrant's ability to record, process, summarize and report
                  financial data and have identified for the registrant's
                  auditors any material weaknesses in internal controls; 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.


May 15, 2006


/s/ Darren Cioffi
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Darren Cioffi
Chief Financial Officer