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                                                                  Exhibit 31.2

                                  CERTIFICATION


I, L. Kirk Billingsley, certify that:

1.       I have reviewed this quarterly report on Form 10-Q of Allegheny
         Bancshares, Inc.;

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

4.       The issuer'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 issuer
         and we 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
              issuer, including its consolidated subsidiary, is made known to us
              by others within that entity, particularly during the period in
              which this report is being prepared;

         b)   evaluated the effectiveness of the 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

         c)   disclosed in this report any change in the issuer's internal
              control over financial reporting that occurred during the issuer's
              most recent fiscal quarter (the issuer's fourth fiscal quarter in
              the case of an annual report) that has materially affected, or is
              reasonably likely to materially affect, the issuer's internal
              control over financial reporting; and

5.       The issuer's other certifying officer and I have disclosed, based on
         our most recent evaluation of internal control over financial
         reporting, to the issuer's auditors and the audit committee of the
         issuer'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 issuer'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 issuer's
              internal control over financial reporting.



                                                /s/  L. KIRK BILLINGSLEY
                                              ------------------------------
                                                L. Kirk Billingsley
                                                Chief Financial Officer


Date: May 11, 2007