**EXHIBIT
      31.2**





**UBid.com
      Holdings, Inc.**




**CERTIFICATION
      PURSUANT TO SECTION 302**


**OF
      THE SARBANES-OXLEY ACT OF 2002**





I,
      Miguel
      A. Martinez, Jr., certify that:





1.
 
            I have reviewed this Quarterly Report on Form 10-Q of
      uBid.com Holdings, Inc.;





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 registrant as of, and for, the periods presented in this
      report;





4.
 
           The registrant’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 registrant
      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
      registrant, 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)
              Evaluated the effectiveness of the registrant’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





(c)
              Disclosed in this report any change in the
      registrant’s internal control over financial reporting that occurred during the
      registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter
      in the case of an annual report) that has materially affected, or is reasonably
      likely to materially affect, the registrant’s internal control over financial
      reporting; and





5.
 
            The registrant’s other certifying officer(s) and I
      have disclosed, based on our most recent evaluation of internal control over
      financial reporting, to the registrant’s auditors and the audit committee of the
      registrant’s board of directors (or person 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 registrant’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
      registrant’s internal control over financial reporting.




Date:
              May
              14,
              2007
            /s/ Miguel A Martinez, Jr.By:
            Miguel
              A.
              Martinez, Jr.Vice
              President, Finance