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: 8/13/04


                                                    /s/ Joni K. Troska
                                                    -------------------
                                                    Joni K. Troska,
                                                    Chief Financial Officer



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