EXHIBIT 31.2

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

I, Edward M. Rucker, certify that:

1.   I have reviewed this quarterly report on Form 10-QSB of Performance Capital
     Management,  LLC;

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

4.   The  small  business  issuer's  other  certifying  officer(s)  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  small  business  issuer  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 small
          business  issuer,  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  small  business  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

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

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

Date:  November 12, 2003                       /s/ Edward M. Rucker
     -------------------------               -------------------------------
                                             Edward M. Rucker
                                             Accounting Manager


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