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)) 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 is
     made  known  to us by others within those entities, particularly during the
     period  in  which  this  report  is  being  prepared;

     (b)  [intentionally  omitted  during  extended  compliance  period];

     (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 small business issuer's
     fourth  quarter  in  the  case  of  an  annual  report) that has materially
     affected,  or is reasonably likely to materially affect, the small business
     issuer's  internal  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:  May 14, 2004                   /s/  Edward  M.  Rucker
      --------------                  -------------------------------
                                      Edward  M.  Rucker
                                      Accounting  Manager


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