Exhibit 31.2CERTIFICATIONSI, Jon Gangelhoff, certify that:1. I have reviewed this quarterly report on Form 10-QSB of Kuhlman Company, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material factor omit to state a material fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading with respect to the periodcovered by this quarterly report; 3. Based on my knowledge, the financial statements, and other financial information included inthis report, fairly present in all material respects the financial condition, results ofoperations and cash flows of the small business issuer as of, and for, the periods presentedin this report; 4. The small business issuer’s other certifying officer(s) and I are responsible forestablishing and maintaining disclosure controls and procedures (as defined in Exchange ActRules 13a-15(e) and 15d-15(e)) for the small business issuer and have: a. Designed such disclosure controls and procedures, or caused such disclosure controlsand procedures to be designed under our supervision, to ensure that material informationrelating to the small business issuer, including its consolidated subsidiaries, is madeknown to us by others within those entities, particularly during the period in which thisannual report is being prepared;  b. Designed such internal control over financial reporting, or caused such internalcontrol over financial reporting to be designed under our supervision, to providereasonable assurance regarding the reliability of financial reporting and the preparationof financial statements for the external purposes in accordance with generally acceptedaccounting principles;  c. Evaluated the effectiveness of the small business issuer’s disclosure controls andprocedures and presented in this report our conclusions about the effectiveness of thedisclosure controls and procedures, as of the end of the period covered by this reportbased on such evaluation; and  d. Disclosed in this report any change in the small business issuer’s internal controlover financial reporting that occurred during the small business issuer’s most recentfiscal quarter (the small business issuer’s fourth fiscal quarter in the case of an annualreport) that has materially affected, or is reasonably likely to materially affect, thesmall business issuer’s internal control over financial reporting; and5. The small business issuer’s other certifying officer(s) and I have disclosed, based on ourmost recent evaluation of internal control over financial reporting, to the small businessissuer’s auditors and the audit committee of small business issuer’s board of directors (orpersons performing the equivalent functions): a. All significant deficiencies and material weaknesses in the design or operation ofinternal control over financial reporting which are reasonably likely to adversely affectthe small business issuer’s ability to record, process, summarize and report financialinformation; and  b. Any fraud, whether or not material, that involves management or other employees whohave a significant role in the small business issuer’s internal control over financialreporting.        Date: June 18, 2006 /s/ Jon Gangelhoff   By Jon Gangelhoff   Principal Accounting Officer