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                                                                    Exhibit 31.2

                                                                         Page 19


                                 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: August 9, 2007