Exhibit 31.2

                                 CERTIFICATIONS

     I, Joni K. Troska, certify that:

1.   I have reviewed the report being filed on Form 10-QSB by ACROSS AMERICA
     REAL ESTATE DEVELOPMENT CORP;

2.   Based on my knowledge, the 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 the report;

3.   Based on my knowledge, the financial statements, and other financial
     information included in the report, fairly present in all material respects
     the financial condition, results of operations and cash flows of ACROSS
     AMERICA REAL ESTATE DEVELOPMENT CORP. as of, and for, the periods presented
     in the report;

4.   I and the other certifying officer are responsible for establishing and
     maintaining disclosure controls and procedures (as such term is defined in
     Regulation 13a-14 of the Securities Exchange Act of 1934) for ACROSS
     AMERICA REAL ESTATE DEVELOPMENT CORP and have:

     i.   Designed such disclosure controls and procedures to ensure that
          material information relating to ACROSS AMERICA REAL ESTATE
          DEVELOPMENT CORP, including its consolidated subsidiaries, is made
          known to us by others within those entities, particularly during the
          period in which the periodic reports are being prepared;

     ii.  Evaluated the effectiveness of ACROSS AMERICA REAL ESTATE DEVELOPMENT
          CORP.'s disclosure controls and procedures as of a date within 90 days
          prior to the filing date of the report ("Evaluation Date"); and

     iii. Presented in the report our conclusions about the effectiveness of the
          disclosure controls and procedures based on our evaluation as of the
          Evaluation Date;

5.   I and the other certifying officer have disclosed, based on our most recent
     evaluation, to the ACROSS AMERICA REAL ESTATE DEVELOPMENT CORP. auditors
     and the audit committee of the board of directors (or persons fulfilling
     the equivalent function):

     i.   All significant deficiencies in the design or operation of internal
          controls which could adversely affect ACROSS AMERICA REAL ESTATE
          DEVELOPMENT CORP.'s ability to record, process, summarize and report
          financial data and have identified for ACROSS AMERICA REAL ESTATE
          DEVELOPMENT CORP.'s auditors any material weaknesses in internal
          controls; and

     ii.  Any fraud, whether or not material, that involves management or other
          employees who have a significant role in the issuer's internal
          controls; and

6.   I and the other certifying officer have indicated in the report whether or
     not there were significant changes in internal controls or in other factors
     that could significantly affect internal controls subsequent to the date of
     our most recent evaluation, including any corrective actions with regard to
     significant deficiencies and material weaknesses.


Date: MAY 16, 2005
                                                    /s/ Joni K. Troska
                                                    -------------------
                                                    Joni K. Troska,
                                                    Chief Financial Officer