**Exhibit
        31.2**
 
 **CFO
        CERTIFICATION PURSUANT TO SECTION 302 OF**
 **THE
        SARBANES-OXLEY ACT OF 2002**
 
 I,
        William M. Smartt, certify that:
 
 1.  I
        have reviewed
        this annual report on Form 10-K of Building Materials Holding Corporation
        (Registrant);
 
 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;
 
 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 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)) and internal control over financial reporting (as defined
        in
        Exchange Act Rules 13a-15(f) and 15d-15(f)) 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)  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;
 
 (c)  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
 
 (d)  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




5. The
      Registrant's other certifying officers 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 Registrant's board of directors
      (or persons performing the equivalent functions):





(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.




Date:  March
                10, 2008
            
            */s/
                  William M. Smartt*William
                  M.
                  Smartt
                Senior
                  Vice
                  President and Chief Financial Officer
                (Principal
                  Financial Officer)