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:  May 13, 2005                            /s/  Edward M. Rucker
      -------------                            ---------------------------------
                                               Edward M. Rucker
                                               Accounting Manager