**EXHIBIT 31.2**

 

**CERTIFICATION PURSUANT TO**

**18            USC, SECTION 1350,**

**AS            ADOPTED PURSUANT TO**

**SECTION 302 OF THE SARBANES OXLEY ACT OF 2002**

 

I,            Richard Smith, certify that:

 

1.       I have reviewed this annual report on Form 10-KSB of Northern Ethanol,            Inc. (the “Registrant” or the “Company”);

 

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 in order 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;

 

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 Registrant as of, and            for, the periods presented in this report;

 

4.       The Registrant’s other certifying officer 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 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 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 upon such evaluations;

 

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 (the registrant’s fourth quarter in the case of an annual            report) that has materially affected, or is reasonably likely to materially affect, the            Registrant’s internal control over financial reporting; and

             

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5.       The Registrant’s other certifying officer 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 the 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.

 

 

| Dated: April 16, 2008 | s/Richard Smith 

Richard Smith, Chief Financial Officer |
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