Exhibit 31.2

CERTIFICATION CHIEF
FINANCIAL OFFICERPURSUANT TO RULES 13a-14(a)/15D-14(a)  UNDER
THE SECURITIES ACT OF 1934,AS AMENDED

I, James V. Sadrianna, certify that:

|1. | I
have reviewed this quarterly report on Form 10-QSB of TS&B Holdings, Inc.;
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|2. | Based
on my knowledge, this quarterly 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 quarterly report; and
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|3. | Based
on my knowledge, the financial statements, and other financial information included in
this quarterly report, fairly present in all material respects the financial position,
results of operations, and cash flows of the issuer as of, and for, the periods presented
in this quarterly report.
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|4. | I
am responsible for establishing and maintaining disclosure controls and procedures for
the issuer and have:
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| | (i) | 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                issuer, including its
consolidated subsidiaries, is made known to us by others                within those
entities, particularly during the period in which this quarterly                report is
being prepared.
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| | (ii) | Evaluated
the effectiveness of the                issuers disclosure controls and procedures
as presented in this quarterly                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
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| | (iii) | Disclosed
in this report any change                in the issuers internal control over
financial reporting that occurring                during the issuers most recent
fiscal year that has materially affected,                or its reasonably likely to
materially affect the issuers internal control over                financial reporting;
and
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|5. | I
have disclosed, based on my most recent evaluation, to the issuers auditors and the
audit committee of the board of directors (or persons fulfilling the equivalent
function):
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| | (i) | All
significant deficiencies in the                design or operation of internal controls
which could adversely affect the                issuers ability to record, process,
summarize and report financial data                and have identified for the issuers
auditors any material weaknesses in                internal controls (none were so
noted); and
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| | (ii) | Any
fraud, whether or not material,                that involves management or other
employees who have a significant role in the                issuers internal
controls (none were so noted); and
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|6. | I
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.
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| |  | Date: 02/11/05BY: /S/ James V. Sadrianna
James V. Sadrianna Chief Financial Officer
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