EXHIBIT 31.2
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     CERTIFICATION PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
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I, Sandy Winick, certify that:

1.   I  have  reviewed  this  quarterly  report  on Form 10-QSB of The Berkshire
     Collection,  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  Berkshire  Collection,  Inc.  as of, and for, the periods presented in
     this  report;

4.   The  Berkshire  Collection,  Inc.'s  other  certifying  officer(s)  and  I:

     (a)  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  Berkshire  Collection,  Inc.  and  have:

     (b)  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 Berkshire Collection,
     Inc.,  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;

     (c)  Evaluated  the  effectiveness  of  The  Berkshire  Collection,  Inc.'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 Berkshire Collection, Inc.'s
     internal  control  over  financial  reporting  that  occurred  during  The
     Berkshire Collection, Inc.'s most recent fiscal quarter that has materially
     affected,  or  is  reasonably  likely  to  materially affect, The Berkshire
     Collection,  Inc.'s  internal  control  over  financial  reporting;  and

5.   The  Berkshire  Collection,  Inc.'s  other certifying officer(s) and I have
     disclosed,  based  on  our  most recent evaluation of internal control over
     financial  reporting,  to The Berkshire Collection, Inc.'s auditors and the
     audit  committee of The Berkshire Collection, Inc.'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  Berkshire Collection, Inc.'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 Berkshire Collection, Inc.'s
     internal  control  over  financial  reporting.

Date: May 11, 2005                           By: /s/Sandy Winick
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                                                Sandy Winick,
                                                Chief Financial Officer