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10-Q/A - AMENDMENT NO. 1 TO FORM 10-Q - Texas Gulf Energy Incg4728.txt
EX-21.1 - SUBSIDIARIES - Texas Gulf Energy Incex21-1.txt
EX-32.1 - CEO SECTION 906 CERTIFICAION - Texas Gulf Energy Incex32-1.txt
EX-32.2 - CFO SECTION 906 CERTIFICAION - Texas Gulf Energy Incex32-2.txt
EX-31.1 - CEO SECTION 302 CERTIFICAION - Texas Gulf Energy Incex31-1.txt

                                                                    EXHIBIT 31.2

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

I, Rene Ponce, certify that;

(1)  I have reviewed this Report on Form 10-Q/A of Global NuTech, Inc. for the
     quarter ended March 31, 2010;

(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)  I am responsible for establishing and maintaining disclosure controls and
     procedures (as defined in Rules 13a-15(e) and 15d-15(e) of the Securities
     Exchange Act of 1934) and internal control over financial reporting (as
     defined in Exchange Act Rules 132-15(f) and 15(d)-15(f)) for the registrant
     and have:

     a)   Designed such disclosure controls and procedures, or caused such
          disclosure controls and procedures to be designed under my
          supervision, to ensure that material information relating to the small
          business issuer is made known to me 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; and
     c)   Evaluated the effectiveness of the small business issuer's disclosure
          controls and procedures and presented in this report my 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 that has materially
          affected, or is reasonably likely to materially affect, the small
          business issuer's internal control over financial reporting; and

(5)  I have disclosed, based on my most recent evaluation of the 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: January 10, 2011


By: /s/ Rene Ponce
   ---------------------------------
Title: Chief Financial Officer
       (Principal Financial Officer