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<SEC-DOCUMENT>0001436672-08-000009.txt : 20081020
<SEC-HEADER>0001436672-08-000009.hdr.sgml : 20081020
<ACCEPTANCE-DATETIME>20080801164353
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001436672-08-000009
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080801

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Probe Manufacturing Inc
		CENTRAL INDEX KEY:			0001329606
		STANDARD INDUSTRIAL CLASSIFICATION:	PRINTED CIRCUIT BOARDS [3672]
		IRS NUMBER:				202675800
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		25242 ARCTIC OCEAN DR.
		CITY:			LAKE FOREST
		STATE:			CA
		ZIP:			92630
		BUSINESS PHONE:		92630

	MAIL ADDRESS:	
		STREET 1:		25242 ARCTIC OCEAN DR.
		CITY:			LAKE FOREST
		STATE:			CA
		ZIP:			92630
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<TITLE>Converted by EDGARwiz</TITLE>
<META NAME="author" CONTENT="GBI">
<META NAME="date" CONTENT="07/23/2008">
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<DIV style="width:576px"><P style="margin-top:6.667px; margin-bottom:6.667px; font-family:Arial"><FONT FACE="Arial">August 1, 2008</FONT></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Arial">Mr. Craig Wilson</P>
<P style="margin:0px; font-family:Arial">Senior Assistant Chief Accountant</P>
<P style="margin:0px; font-family:Arial">US Securities and Exchange Commission</P>
<P style="margin:0px; font-family:Arial">Division of Corporate Finance</P>
<P style="margin:0px; font-family:Arial">One Station Place</P>
<P style="margin:0px; font-family:Arial">100 F. Street, N.E.</P>
<P style="margin:0px; font-family:Arial">Washington, D.C. &nbsp;20549-4561</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; padding-left:36px; text-indent:-36px; font-family:Arial">RE: &nbsp;Probe Manufacturing, Inc. Form 10-KSB for Fiscal Year Ended December 31, 2007 filed March 28, 2008 (File No. 333-125678). <BR>
</P>
<P style="margin:0px; font-family:Arial">Dear Mr. Wilson;</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:6.667px; margin-bottom:6.667px; text-indent:48px; font-family:Arial">Thank you for your letter dated July 21, 2008. &nbsp;We have reviewed your letter and we are taking the following actions as described below:</P>
<P style="margin-top:6.667px; margin-bottom:-16px; padding-left:96px; text-indent:-24px; font-family:Symbol"><FONT FACE="Symbol">&#183;</FONT></P>
<P style="margin-top:0px; margin-bottom:6.667px; padding-left:96px; font-family:Arial"><FONT FACE="Arial">We have incorporated your final comments into the Company&#146;s amended 2007 10-KSB report that we intend to file. &nbsp;</FONT></P>
<P style="margin-top:6.667px; margin-bottom:-16px; padding-left:96px; text-indent:-24px; font-family:Symbol"><FONT FACE="Symbol">&#183;</FONT></P>
<P style="margin-top:0px; margin-bottom:6.667px; padding-left:96px; font-family:Arial"><FONT FACE="Arial">We have responded to the questions presented by the staff in a writing presented below.</FONT></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; text-indent:48px; font-family:Arial">Please feel free to contact me if you have any additional questions that we can answer for you. &nbsp;</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; text-indent:48px; font-family:Arial">Sincerely,</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; padding-left:-24px; text-indent:72px"><FONT FACE="Times New Roman">/s/ Reza Zarif</FONT></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; text-indent:48px; font-family:Arial"><FONT FACE="Arial">Reza Zarif</FONT></P>
<P style="margin:0px; text-indent:48px; font-family:Arial">Chief Executive Officer</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:3.333px; margin-bottom:-16px; text-indent:48px; font-family:Arial">Cc:</P>
<P style="margin-top:0px; margin-bottom:3.333px; text-indent:96px; font-family:Arial">Mr. Jeffrey Conrad, Esq.</P>
<P style="line-height:18.667px; margin:0px; text-indent:96px; font-family:Arial; font-size:16px">&nbsp;</P>
<P style="margin:0px"><BR>
<BR></P>
<P style="line-height:13.333px; margin:0px; padding-left:-48px; padding-top:4px; padding-right:-48px; font-size:10.667px; border-top:1px dotted #000000"><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Tower, 10940 Wilshire Blvd., Suite 600, Los Angeles, CA &nbsp;90024 &nbsp;&nbsp;Tel (310) 443-4102 &nbsp;&nbsp;Fax (310) 443-4103 &nbsp;Web: www.abviva.com</FONT></P>
<P style="margin:0px"><BR></P>
<HR style="margin-top:9.6px; margin-bottom:9.6px" noshade size=1.333>
<P style="margin:0px; page-break-before:always"><BR></P>
<P style="margin:0px; font-family:Arial"><FONT FACE="Arial"><U>RESPONSES TO QUESTIONS</U></FONT></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Arial"><U>Item 9A. &nbsp;Controls and Procedures pg. 50 </U></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; text-indent:48px; font-family:Arial">1. &nbsp;The Commission has pointed out that issuer did not include a &#147;Management&#146;s Report on Internal Control Over Financial Reporting&#148; in its annual 10-KSB for the fiscal year 2007.</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Arial"><U>Response</U></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; text-indent:48px; font-family:Arial">The Company has amended its 10-KSB for 2007 filing to include the management&#146;s report on internal control over financial reporting. &nbsp;We did not fail to perform such an analysis but failed to include the report in its filing thus there is no impact to the issuer&#146;s conclusions regarding the effectiveness of our disclosures on controls and procedures covered by the report for the fiscal year 2007. </P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; text-indent:48px; font-family:Arial">The following is our amended Item 9A. Controls and Procedures which includes our Management&#146;s Report on Internal Control Over Financial Reporting which will be included in our amended 10-KSB filing for the fiscal year 2007:</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Arial"><B>Item 9A. Controls and Procedures.</B></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Arial"><B><I>Evaluation of Disclosure Controls and Procedures</I></B></P>
<P style="margin:0px; font-family:Arial">&nbsp;</P>
<P style="margin:0px; font-family:Arial" align=justify>As of the end of the period covered by this Annual Report on Form 10-KSB, an evaluation was performed under the supervision and with the participation of our management, including the Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rules 13a-14 and 15d-14 of the Securities Exchange Act of 1934). &nbsp;Based &nbsp;on &nbsp;that &nbsp;evaluation, &nbsp;our &nbsp;Chief Executive Officer and Chief Financial &nbsp;Officer &nbsp;concluded &nbsp;that &nbsp;our &nbsp;disclosure controls and procedures are effective to ensure that information we are required to disclose in reports that we &nbsp;file &nbsp;or &nbsp;submit &nbsp;under the Securities Exchange Act of 1934 (i) is recorded, processed, &nbsp;summarized &nbsp;and &nbsp;reported &nbsp;within &nbsp;the &nbsp;time &nbsp;periods &nbsp;specified &nbsp;in Securities &nbsp;and Exchange Commission rules
 and forms, and (ii) is accumulated and communicated &nbsp;to our management, including our Chief Executive Officer and Chief Financial &nbsp;Officer, as appropriate, to allow timely decisions regarding required disclosure. &nbsp;Our disclosure controls and procedures are designed to provide reasonable assurance that such information is accumulated and communicated to our management. Our disclosure controls and procedures include components of our internal control over financial reporting. &nbsp;Management's &nbsp;assessment &nbsp;of the effectiveness &nbsp;of our internal control over financial reporting is expressed at the &nbsp;level &nbsp;of &nbsp;reasonable assurance that the control system, no matter how well designed &nbsp;and operated, can provide only reasonable, but not absolute, assurance that &nbsp;the &nbsp;control &nbsp;system's &nbsp;objectives &nbsp;will &nbsp;be &nbsp;met.</P>
<P style="margin:0px; font-family:Arial; font-size:1.333px">&nbsp;</P>
<P style="margin:0px; font-family:Arial; font-size:1.333px">&nbsp;</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Arial"><B><I>Management&#146;s Report on Internal Control Over Financial Reporting</I></B></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Arial">Management is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Rule&nbsp;13a-15(f) under the Securities Exchange Act of 1934, as amended. As of December 31, 2007, under the supervision and with the participation of management, including the Company&#146;s Chief Executive Officer and Chief Financial Officer, an evaluation was conducted of the effectiveness of the Company&#146;s internal control over financial reporting based on the framework in <I>Internal Control&nbsp;&#151; Integrated Framework </I>issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Based on that evaluation, management concluded that the Company&#146;s internal control over financial reporting was adequately designed and operating effectively as of December 31, 2007. </P>
<P style="margin:0px; font-family:Arial; font-size:1.333px">&nbsp;</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Arial">Because of its inherent limitations, a system of internal control over financial reporting can provide only reasonable assurance and may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. </P>
<P style="margin:0px; font-family:Arial; font-size:1.333px">&nbsp;</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Arial">This Annual Report does not include an attestation report of the Company&#146;s registered public accounting firm regarding internal controls over financial reporting. Management&#146;s report was not subject to attestation by the Company&#146;s registered public accounting firm pursuant to temporary rules of the SEC that permit the Company to provide only Management&#146;s Report in this Annual Report. </P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Arial"><B><I>Changes in Internal Controls</I></B></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Arial" align=justify>There &nbsp;was &nbsp;no &nbsp;change &nbsp;in &nbsp;our &nbsp;internal &nbsp;control over financial reporting that occurred &nbsp;during &nbsp;the &nbsp;fourth &nbsp;quarter &nbsp;covered &nbsp;by &nbsp;this Annual &nbsp;Report on Form 10-KSB &nbsp;that &nbsp;materially &nbsp;affected, &nbsp;or &nbsp;is &nbsp;reasonably &nbsp;likely &nbsp;to &nbsp;materially affect, &nbsp;our &nbsp;internal &nbsp;control &nbsp;over &nbsp;financial &nbsp;reporting.</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Arial"><U>Exhibits 31.1 and 31.2 </U></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; text-indent:48px; font-family:Arial">2. The Commission pointed out that the Certifications filed by the issuer did not included the introductory language of paragraph 4 and the language of 4(b) of Item 601 (b)(31) of Regulation SB.</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Arial"><U>Response </U></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; text-indent:48px; font-family:Arial">We have amended our certifications as noted and below are our amended certification of our Chief Executive Officer and Chief Financial Officer:</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Arial"><B>Exhibit 31.1</B></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px; font-family:Arial" align=center><B>CERTIFICATION PURSUANT TO</B></P>
<P style="margin:0px; font-family:Arial" align=center><B>SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002</B></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Arial">I, Reza Zarif, certify that:</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Arial">1. &nbsp;&nbsp;I have reviewed this report on Form 10-KSB/A of Probe Manufacturing, Inc.;</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Arial">2. &nbsp;&nbsp;Based on my knowledge, this report does not contain any untrue statement of</P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a material fact or omit to state a material fact necessary to make the</P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;statements made, in light of the circumstances under which such statements</P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;were made, &nbsp;not &nbsp;misleading &nbsp;with &nbsp;respect &nbsp;to &nbsp;the period covered by this</P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;report;</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Arial">3. &nbsp;&nbsp;Based on my &nbsp;knowledge, &nbsp;the &nbsp;financial &nbsp;statements, &nbsp;and &nbsp;other financial</P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;information &nbsp;included &nbsp;in &nbsp;this &nbsp;report, &nbsp;fairly &nbsp;present &nbsp;in &nbsp;all material</P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;respects &nbsp;the &nbsp;financial condition, results of operations and cash flows of</P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the &nbsp;registrant &nbsp;as &nbsp;of, &nbsp;and &nbsp;for, &nbsp;the &nbsp;periods presented in this report;</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Arial">4. &nbsp;&nbsp;The registrant's &nbsp;other &nbsp;certifying &nbsp;officer(s) &nbsp;and &nbsp;I are responsible for</P>
<P style="margin:0px; padding-left:20px; font-family:Arial">establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13-215 (f) and 15d-15(f)) for the registrant and have:</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin-top:0px; margin-bottom:-16px; text-indent:48px; font-family:Arial">&nbsp;a) &nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">&nbsp;Designed &nbsp;such &nbsp;disclosure &nbsp;controls &nbsp;and &nbsp;procedures, &nbsp;or caused such</P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">disclosure &nbsp;controls &nbsp;and &nbsp;procedures &nbsp;to &nbsp;be &nbsp;designed &nbsp;under &nbsp;our</P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">supervision, &nbsp;to &nbsp;ensure &nbsp;that &nbsp;material &nbsp;information &nbsp;relating to the</P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">registrant, &nbsp;including its consolidated subsidiaries, is made known to</P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">&nbsp;us &nbsp;by others within those entities, particularly during the period in</P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">&nbsp;which &nbsp;this &nbsp;report &nbsp;is &nbsp;being &nbsp;prepared;</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-16px; padding-left:96px; text-indent:-48px; font-family:Arial">b) &nbsp;</P>
<P style="margin:0px; padding-left:96px; font-family:Arial">&nbsp;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;</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-16px; text-indent:48px; font-family:Arial">c) &nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">Evaluated &nbsp;the &nbsp;effectiveness &nbsp;of &nbsp;the &nbsp;registrant's &nbsp;disclosure</P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">controls &nbsp;and &nbsp;procedures and presented in this report our conclusions</P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">about &nbsp;the effectiveness of the disclosure controls and procedures, as</P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">of &nbsp;the &nbsp;end &nbsp;of &nbsp;the &nbsp;period &nbsp;covered &nbsp;by &nbsp;this &nbsp;report based on such</P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">evaluation; &nbsp;and</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin-top:0px; margin-bottom:-16px; text-indent:48px; font-family:Arial">d) &nbsp;&nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">Disclosed &nbsp;in &nbsp;this &nbsp;report &nbsp;any &nbsp;change &nbsp;in the registrant's internal</P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">control over financial reporting that occurred during the registrant's</P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">most &nbsp;recent fiscal quarter (the registrant's fourth fiscal quarter in</P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">the &nbsp;case &nbsp;of &nbsp;an &nbsp;annual &nbsp;report) that has materially affected, or is</P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">&nbsp;reasonably &nbsp;likely &nbsp;to &nbsp;materially &nbsp;affect, &nbsp;the registrant's internal</P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">control &nbsp;over &nbsp;financial &nbsp;reporting; &nbsp;and</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Arial">5. &nbsp;&nbsp;The registrant's other certifying officer(s) and I have disclosed, based on</P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;our most recent evaluation of internal control over financial reporting, to</P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the registrant's auditors and the audit committee of the registrant's board</P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;of &nbsp;directors &nbsp;(or &nbsp;persons &nbsp;performing &nbsp;the &nbsp;equivalent &nbsp;functions):</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) &nbsp;&nbsp;all significant &nbsp;deficiencies &nbsp;and &nbsp;material &nbsp;weaknesses &nbsp;in &nbsp;the</P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;design or operation of internal control over financial reporting which</P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;are &nbsp;reasonably likely to adversely affect the registrant's ability to</P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;record, &nbsp;process, &nbsp;summarize &nbsp;and &nbsp;report &nbsp;financial &nbsp;information; and</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) &nbsp;&nbsp;any fraud, &nbsp;whether &nbsp;or &nbsp;not &nbsp;material, &nbsp;that &nbsp;involves &nbsp;management or</P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;other &nbsp;employees &nbsp;who &nbsp;have &nbsp;a &nbsp;significant &nbsp;role &nbsp;in the registrant's</P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;internal &nbsp;control &nbsp;over &nbsp;financial &nbsp;reporting.</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Arial">DATED &nbsp;this &nbsp;1<SUP>st</SUP> day &nbsp;of &nbsp;August 2008.</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Arial">/s/ Reza Zarif</P>
<P style="margin:0px; font-family:Arial">______________________________</P>
<P style="margin:0px; font-family:Arial">Reza Zarif, Chief Executive Officer</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Arial"><B>Exhibit 31.2</B></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px; font-family:Arial" align=center><B>CERTIFICATION PURSUANT TO</B></P>
<P style="margin:0px; font-family:Arial" align=center><B>SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002</B></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Arial">I, John Bennett, certify that:</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Arial">1. &nbsp;&nbsp;I have reviewed this report on Form 10-KSB/A of Probe Manufacturing, Inc.;</P>
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<P style="margin:0px; font-family:Arial">2. &nbsp;&nbsp;Based on my knowledge, this report does not contain any untrue statement of</P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a material fact or omit to state a material fact necessary to make the</P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;statements made, in light of the circumstances under which such statements</P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;were made, &nbsp;not &nbsp;misleading &nbsp;with &nbsp;respect &nbsp;to &nbsp;the period covered by this</P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;report;</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Arial">3. &nbsp;&nbsp;Based on my &nbsp;knowledge, &nbsp;the &nbsp;financial &nbsp;statements, &nbsp;and &nbsp;other financial</P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;information &nbsp;included &nbsp;in &nbsp;this &nbsp;report, &nbsp;fairly &nbsp;present &nbsp;in &nbsp;all material</P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;respects &nbsp;the &nbsp;financial condition, results of operations and cash flows of</P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the &nbsp;registrant &nbsp;as &nbsp;of, &nbsp;and &nbsp;for, &nbsp;the &nbsp;periods presented in this report;</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Arial">4. &nbsp;&nbsp;The registrant's &nbsp;other &nbsp;certifying &nbsp;officer(s) &nbsp;and &nbsp;I are responsible for</P>
<P style="margin:0px; padding-left:20px; font-family:Arial">establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13-215 (f) and 15d-15(f)) for the registrant and have:</P>
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<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin-top:0px; margin-bottom:-16px; text-indent:48px; font-family:Arial">&nbsp;a) &nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">&nbsp;Designed &nbsp;such &nbsp;disclosure &nbsp;controls &nbsp;and &nbsp;procedures, &nbsp;or caused such</P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">disclosure &nbsp;controls &nbsp;and &nbsp;procedures &nbsp;to &nbsp;be &nbsp;designed &nbsp;under &nbsp;our</P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">supervision, &nbsp;to &nbsp;ensure &nbsp;that &nbsp;material &nbsp;information &nbsp;relating to the</P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">registrant, &nbsp;including its consolidated subsidiaries, is made known to</P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">&nbsp;us &nbsp;by others within those entities, particularly during the period in</P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">&nbsp;which &nbsp;this &nbsp;report &nbsp;is &nbsp;being &nbsp;prepared;</P>
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<P style="margin-top:0px; margin-bottom:-16px; padding-left:96px; text-indent:-48px; font-family:Arial">b) &nbsp;</P>
<P style="margin:0px; padding-left:96px; font-family:Arial">&nbsp;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;</P>
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<P style="margin-top:0px; margin-bottom:-16px; text-indent:48px; font-family:Arial">c) &nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">Evaluated &nbsp;the &nbsp;effectiveness &nbsp;of &nbsp;the &nbsp;registrant's &nbsp;disclosure</P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">controls &nbsp;and &nbsp;procedures and presented in this report our conclusions</P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">about &nbsp;the effectiveness of the disclosure controls and procedures, as</P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">of &nbsp;the &nbsp;end &nbsp;of &nbsp;the &nbsp;period &nbsp;covered &nbsp;by &nbsp;this &nbsp;report based on such</P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">evaluation; &nbsp;and</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin-top:0px; margin-bottom:-16px; text-indent:48px; font-family:Arial">d) &nbsp;&nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">Disclosed &nbsp;in &nbsp;this &nbsp;report &nbsp;any &nbsp;change &nbsp;in the registrant's internal</P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">control over financial reporting that occurred during the registrant's</P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">most &nbsp;recent fiscal quarter (the registrant's fourth fiscal quarter in</P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">the &nbsp;case &nbsp;of &nbsp;an &nbsp;annual &nbsp;report) that has materially affected, or is</P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">&nbsp;reasonably &nbsp;likely &nbsp;to &nbsp;materially &nbsp;affect, &nbsp;the registrant's internal</P>
<P style="margin-top:0px; margin-bottom:-16px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
<P style="margin:0px; text-indent:96px; font-family:Arial">control &nbsp;over &nbsp;financial &nbsp;reporting; &nbsp;and</P>
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<P style="margin:0px; font-family:Arial">5. &nbsp;&nbsp;The registrant's other certifying officer(s) and I have disclosed, based on</P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;our most recent evaluation of internal control over financial reporting, to</P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;the registrant's auditors and the audit committee of the registrant's board</P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;of &nbsp;directors &nbsp;(or &nbsp;persons &nbsp;performing &nbsp;the &nbsp;equivalent &nbsp;functions):</P>
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<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) &nbsp;&nbsp;all significant &nbsp;deficiencies &nbsp;and &nbsp;material &nbsp;weaknesses &nbsp;in &nbsp;the</P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;design or operation of internal control over financial reporting which</P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;are &nbsp;reasonably likely to adversely affect the registrant's ability to</P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;record, &nbsp;process, &nbsp;summarize &nbsp;and &nbsp;report &nbsp;financial &nbsp;information; and</P>
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<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) &nbsp;&nbsp;any fraud, &nbsp;whether &nbsp;or &nbsp;not &nbsp;material, &nbsp;that &nbsp;involves &nbsp;management or</P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;other &nbsp;employees &nbsp;who &nbsp;have &nbsp;a &nbsp;significant &nbsp;role &nbsp;in the registrant's</P>
<P style="margin:0px; font-family:Arial">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;internal &nbsp;control &nbsp;over &nbsp;financial &nbsp;reporting.</P>
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<P style="margin:0px; font-family:Arial">DATED &nbsp;this &nbsp;1<SUP>st</SUP> day &nbsp;of &nbsp;August 2008.</P>
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<P style="margin:0px; font-family:Arial">/s/ John Bennett</P>
<P style="margin:0px; font-family:Arial">______________________________</P>
<P style="margin:0px; font-family:Arial">John Bennett, Chief Financial Officer</P>
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<P style="margin:0px; text-indent:48px; font-family:Arial">The company hereby acknowledges and affirms that: the company is responsible for the adequacy and accuracy of the disclosure in the filings; that staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to filing; and that the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</P>
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<P style="line-height:13.333px; margin:0px; padding-left:-48px; padding-top:4px; padding-right:-48px; font-size:10.667px; border-top:1px dotted #000000"><FONT FACE="Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Tower, 10940 Wilshire Blvd., Suite 600, Los Angeles, CA &nbsp;90024 &nbsp;&nbsp;Tel (310) 443-4102 &nbsp;&nbsp;Fax (310) 443-4103 &nbsp;Web: www.abviva.com</FONT></P>
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