|   | EXHIBIT 31.2 |   |
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|   | CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER REQUIRED BY EXCHANGE                ACT                RULE 13a-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 of ALL Fuels                & Energy Company; |
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| 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; |
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| 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; |
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| 4. | The small business issuer’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))                and                internal control over financial reporting (as defined in Exchange                Act                Rules 13a-15(f) and 15d-15(f)) for the small business issuer and                have: |
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| 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 small business                issuer                is made known to us by others within those entities, particularly                during                the period in which this report is being                prepared; |
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| 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; |
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| c) | evaluated the effectiveness of the small business issuer’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;                and |
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| 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 (the small business issuer’s                fourth fiscal quarter in the case of an annual report) that has materially                affected, or is reasonably likely to materially affect, the small                business                issuer’s internal control over financial reporting;                and |
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| 5. | The small business issuer's other certifying officer(s) and I                have                disclosed, based in our most recent evaluation of internal control                over                financial reporting, to the small business issuer's auditors and                the audit                committee of small business issuer's board of directors (or persons                performing the equivalent functions): |
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| 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 |
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| 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. |
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| Date: August 20, 2007. |
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|   | /s/ DEAN E. SUKOWATEY |   |
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|   | Dean E. SukowateyActing Chief Accounting Officer |   |
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