Attached files

file filename
10-Q - QUARTERLY REPORT PERIOD END 06302009 - BELLAVISTA CAPITAL INCbellavista10qpe63009.txt
EX-32 - EXHIBIT 32.2 CERTIFICATION - BELLAVISTA CAPITAL INCbellavista10qex322.txt
EX-32 - EXHIBIT 32.1 CERTIFICATION - BELLAVISTA CAPITAL INCbellavista10qex321.txt
EX-11 - EXHIBIT 11.1 STATEMENT RE COMPUTATION - BELLAVISTA CAPITAL INCbellavista10qex11.txt
EX-31 - EXHIBIT 31.1 CERTIFICATION - BELLAVISTA CAPITAL INCbellavista10qex311.txt




                                                                    Exhibit 31.2

                    CERTIFICATION OF CHIEF FINANCIAL OFFICER

          I, Jeffrey Black, certify that:

     1.   I have reviewed this Form 10-Q of BellaVista Capital, 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 quarterly report;

     3.   Based on my knowledge,  the financial statements,  and other financial
          information  included in this quarterly 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 quarterly report;

     4.   The registrant'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))  for the
          registrant and we 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 quarterly 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;

          (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  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(s) 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
          function):

          (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.



/s/ JEFFREY BLACK
------------------------------
Jeffrey Black, Chief Financial Officer of BellaVista Capital, Inc.
December 30, 2009