EXHIBIT
      31.2




POWERLINX,
      INC.




CERTIFICATION
      PURSUANT TO SECTION 302
      OF THE SARBANES-OXLEY ACT OF 2002




I,
      Douglas Bauer, certify that:




1.
      I have
      reviewed this quarterly report on Form 10-QSB of PowerLinx, Inc;




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 periods covered by this quarterly
        report;




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 registrant
      as
      of, and for, the periods presented in this quarterly 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) 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
      subsidiary, 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 on such evaluation; and




(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 that has materially affected, or is reasonably likely to materially
        affect, the registrant's internal control over financial reporting;
        and




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 functions);




(a)
      All
      significant deficiencies 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 controls over financial
      reporting.





Date:
                December 20, 2007
              
              /s/
                Douglas
                Bauer
              Douglas
                Bauer
              Chief
                Financial Officer
              (and
                Acting Principal Accounting
                Officer)