**Exhibit 12(a)(2)**

**CERTIFICATION**

I,  Alan Castellanos Carmona, certify that:

1. Ihave reviewed this annual report on Form 20-F of DesarrolladoraHomex, S.A.B. de C.V. (“The Company”)

2.Based on my knowledge, this report does not contain any untrue statement of amaterial fact or omit to state a material fact necessary to make the statementsmade, in light of the circumstances under which such statements were made, notmisleading with respect to the period covered by this report;

3.Based on my knowledge, the financial statements, and other financialinformation included in this report, fairly present in all material respectsthe financial condition, results of operations and cash flows of the Company asof, and for, the periods presented in this report;

4. TheCompany’s other certifying officer and I are responsible for establishing andmaintaining disclosure controls and procedures (as defined in Exchange ActRules 13a-15(e) and 15d-15(e)) and internal control overfinancial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) forthe Company and have:

a. designed such disclosure controls and procedures,or caused such disclosure controls and procedures to be designed under oursupervision, to ensure that material information relating to the Company,including its consolidated subsidiaries, is made known to us by others withinthose entities, particularly during the period in which this report is beingprepared;

b. designed such internal control over financialreporting, or caused such internal control over financial reporting to bedesigned under our supervision, to provide reasonable assurance regarding thereliability of financial reporting and the preparation of financial statementsfor external purposes in accordance with generally accepted accountingprinciples;

c. evaluated the effectiveness of the Company’sdisclosure controls and procedures and presented in this report our conclusionsabout the effectiveness of the disclosure controls and procedures, as of theend of the period covered by this report based on such evaluation; and

d. disclosed in this report any change in theCompany’s internal control over financial reporting that occurred during theperiod covered by the annual report that has materially affected, or isreasonably likely to materially affect, the Company’s internal control overfinancial reporting; and

5. TheCompany’s other certifying officer and I have disclosed, based on our mostrecent evaluation of internal control over financial reporting, to theCompany’s auditors and the audit committee of Company’s board of directors (orpersons performing the equivalent functions):

a. all significant deficiencies and materialweaknesses in the design or operation of internal controls over financialreporting which are reasonably likely to adversely affect the Company’s abilityto record, process, summarize and report financial information; and

b. any fraud, whether or not material, that involvesmanagement or other employees who have a significant role in the Company’sinternal control over financial reporting.
|                      |   | /s/ Alan Castellanos Carmona |                     |
|----------------------|--------|------------------------------|--------------------------|
|                 |   | Name:                        | Alan Castellanos Carmona |
|                 |   | Title:                       | Chief Financial Officer  |
|                 |   |                         |                     |
|                 |   |                         |                     |
| Date: July 13,  2007 |   |                         |                     |
|                      |        |                              |                          |  |

 

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