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, including its consolidated subsidiary, 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
the  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: August  12, 2005                       /s/ Edward M. Rucker
      ------------------                    --------------------------
                                            Edward M. Rucker
                                            Accounting Manager