**Exhibit 31.2****CERTIFICATIONS**I, Robert H. Nelson certify that:1. I have reviewed this Annual Report on Form 10-KSB of Apollo Drilling, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material factor omit to state a material fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading with respect to the periodcovered by this report; 3. Based on my knowledge, the financial statements, and other financial information included inthis report, fairly present in all material respects the financial condition, results ofoperations and cash flows of the small business issuer as of, and for, the periods presentedin this annual report; 4. The small business issuer’s other certifying officer and I are responsible for establishingand maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)and 15d-15(e)) and internal control over financial reporting (as defined in Exchange ActRules 13a-15(f) and 15d-15(f)) for the small business issuer and have:a) Designed such disclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure that material information relatingto the small business issuer, including its consolidated subsidiaries, is made known to us byothers within those entities, particularly during the period in which this report is beingprepared;b) Designed such internal control over financial reporting, or caused such internal controlover financial reporting to be designed under our supervision, to provide reasonableassurance regarding the reliability of financial reporting and the preparation of financialstatements for external purposes in accordance with generally accepted accounting;c) Evaluated the effectiveness of the small business issuer’s disclosure controls andprocedures and presented in this report our conclusions about the effectiveness of thedisclosure controls and procedures, as of the end of the period covered by this report basedon such evaluation ; andd) Disclosed in this report any change in the small business issuer’s internal control overfinancial reporting that occurred during the small business issuer’s most recent fiscalquarter (the small business issuer’s fourth fiscal quarter in the case of an annual report)that has materially affected, or is reasonably likely to materially affect, the smallbusiness issuer’s internal control over financial reporting; and5. The small business issuer’s other certifying officer and I have disclosed, based on our mostrecent evaluation, of internal control over financial reporting, to the small businessissuer’s auditors and the audit committee of the small business issuer’s board of directors(or persons performing the equivalent function):a) All significant deficiencies and material weaknesses in the design or operation ofinternal control over financial reporting which are reasonably likely to adversely affect thesmall business issuer’s ability to record, process, summarize and report financialinformation; andb) Any fraud, whether or not material, that involves management or other employees who have asignificant role in the small business issuer’s internal control over financial reporting.Date:July 11, 2007          /s/  Robert H. Nelson   Robert H. Nelson   Chief Financial Officer