Pegasus Wireless Corp – ‘10KSB’ for 12/31/02 – EX-99.2

On:  Wednesday, 5/14/03, at 12:14pm ET   ·   For:  12/31/02   ·   Accession #:  1180343-3-56   ·   File #:  0-32567

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Annual Report — Small Business   —   Form 10-KSB
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10KSB       Blues for 2000 Filed Late                             46±   199K 
 2: EX-3        Articles of Incorporation/Organization or By-Laws      2±    11K 
 3: EX-10       Material Contract -- stockplan                        16±    65K 
 4: EX-99.1     CEO Certification                                      1      6K 
 5: EX-99.2     CFO Certification                                      1      6K 

EX-99.2   —   CFO Certification

Exhibit 99.2

CERTIFICATION OF CHIEF FINANCIAL OFFICER PURSUANT TO
 SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

    In connection with the Annual Report of Blue Industries, Inc. (the
"Company") on Form 10-KSB for the year ended December 31, 2002, as filed with   
the Securities and Exchange Commission on the date hereof (the "Report"), I,    
Valerie Thierstein, the principal financial officer of the Company, certify,    
pursuant to 18 U.S.C. ss.1350, as adopted pursuant to Section 906 of the        
Sarbanes-Oxley Act of 2002, that:                                               

        (1)      The Report fully complies with the requirements of section 13
            (a) or 15(d) of the Securities Exchange Act of 1934; and

      (2)      The information contained in the Report fairly presents, in
                 all material respects, the financial condition and results of
operations of the Company.                  

/s/ Valerie Thierstein                                    
Valerie Thierstein, Chief Financial Officer                                     
May 1, 2003                                                                     

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10KSB’ Filing		Date		Other Filings
Filed on:		5/14/03
		5/1/03
For Period End:		12/31/02		10KSB/A,  NT 10-K
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