|   | EXHIBIT 31.2 |   |
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|   | CERTIFICATION OF PRINCIPAL FINANCIALOFFICER REQUIRED BY EXCHANGE ACT RULE13a-14(a) |   |
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| I, Dean E. Sukowatey, Acting Chief Financial Officer of ALL Fuels & Energy Company,certify that: |
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| 1. | I have reviewed this quarterly report on Form 10-QSB/A of ALL Fuels & EnergyCompany; |
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| 2. | Based on my knowledge, this report does not contain any untrue statement of a materialfact or omit to state a material fact necessary to make the statements made, in light ofthe circumstances under which such statements were made, not misleading with respectto the period covered by this report; |
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| 3. | Based on my knowledge, the financial statements, and other financial informationincluded 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, theperiods presented in this report; |
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| 4. | The small business issuer’s other certifying officer(s) and I are responsible forestablishing and maintaining disclosure controls and procedures (as defined in ExchangeAct Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (asdefined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the small business issuerand have: |
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| a) | designed such disclosure controls and procedures, or caused such disclosurecontrols and procedures to be designed under our supervision, to ensure thatmaterial information relating to the small business issuer is made known to usby others within those entities, particularly during the period in which thisreport is being prepared; |
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| b) | designed such internal control over financial reporting, or caused such internalcontrol over financial reporting to be designed under our supervision, toprovide reasonable assurance regarding the reliability of financial reportingand the preparation of financial statements for external purposes in accordancewith generally accepted accounting principles; |
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| c) | evaluated the effectiveness of the small business issuer’s disclosure controlsand procedures and presented in this report our conclusions about theeffectiveness of the disclosure controls and procedures, as of the end of theperiod covered by this report based on such evaluation; and |
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| d) | disclosed in this report any change in the small business issuer’s internalcontrol over financial reporting that occurred during the small business issuer’smost recent fiscal quarter (the small business issuer’s fourth fiscal quarter inthe case of an annual report) that has materially affected, or is reasonably likelyto materially affect, the small business issuer’s internal control over financialreporting; and |
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| 5. | The small business issuer's other certifying officer(s) and I have disclosed, based in ourmost recent evaluation of internal control over financial reporting, to the small businessissuer's auditors and the audit committee of small business issuer's board of directors (orpersons performing the equivalent functions): |
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| a) | all significant deficiencies and material weaknesses in the design or operationof internal control over financial reporting which are reasonably likely toadversely affect the small business issuer’s ability to record, process,summarize and report financial information; and |
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| b) | any fraud, whether or not material, that involves management or otheremployees who have a significant role in the small business issuer’s internalcontrol over financial reporting. |
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| Date: April 30, 2008. |
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|   | /s/ DEAN E. SUKOWATEY |   |
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|   | Dean E. SukowateyActing Chief Accounting Officer |   |
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