Exhibit 31.2

CERTIFICATION



I, Warren S. Hoffman,
certify that:



| | 1. | I have reviewed this quarterly report on Form 10-Q of Prudential-Bache/Watson & Taylor, Ltd.-2 (the Partnership);
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| | 2. | Based on my knowledge, this quarterly 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 quarterly report;
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| | 3. | Based on my knowledge, the financial statements, and other financial information included in this quarterly report, fairly present in all material respects the financial condition,
results of operations and cash flows of the Partnership as of, and for, the periods presented in this quarterly report;
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| | 4. | The Partnerships other certifying officers 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 Partnership and we 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 Partnership, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this quarterly report is being prepared;
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| | b) | evaluated the effectiveness of the Partnership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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| | c) | disclosed in this report any change in the Partnerships internal control over financial reporting that occurred during the Partnerships most recent fiscal quarter that
has materially affected, or is reasonably likely to materially affect, the Partnerships internal control over financial reporting; and
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| | 5. | The Partnerships other certifying officers and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the Partnerships
auditors and the board of directors of the managing general partner of the Partnership:
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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
Partnership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 Partnerships internal control over financial reporting.
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|Date:    May 15, 2007 |  | /s/    Warren S. Hoffman                                                                                       
|                      |  | Warren S. Hoffman Chief Financial Officer and Vice President of the Managing General Partner of the Partnership