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**Exhibit      31.2**

**Certification      Pursuant to**

**Rules      13a-14(a) and 15d-14(a) under the Securities Exchange Act of 1934, as      Amended**

| 1. | I                have reviewed this Annual Report on Form 10-KSB of Racino Royale,                Inc.; |
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| 2. | Based                on my knowledge, this 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 report; |
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| 3. | Based                on my knowledge, the financial statements, and other financial information                included in this report, fairly present in all material respects                the                financial condition, results of operations, and cash flows of the                small                business issuer as of, and for, the periods presented in this                report; |
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| 4. | The                small business issuer’s other certifying officer and I are responsible for                establishing and maintaining disclosure controls and procedures (as                defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the small                business issuer and have: |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | a) | 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 small business issuer,                including                its consolidated subsidiaries, is made known to me by others within                those                entities, particularly during the period in which this report is                being                prepared; |
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|   | b) | Evaluated                the effectiveness of the small business issuer’s disclosure controls and                procedures and presented in this report my 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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|   | c) | Disclosed                in this report any change in the small business issuer’s internal control                over financial reporting that occurred during the small business                issuer’s                most recent fiscal quarter (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 small business issuer’s                internal control over financial reporting;                and |
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| 5. | The                small business issuer’s other certifying officer(s) and I have disclosed,                based on our most recent evaluation of internal control over financial                reporting, to the small business issuer’s auditors and the audit committee                of the small business issuer’s board of directors (or persons performing                the equivalent functions): |
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|   | a) | All                significant deficiencies and material weaknesses in the design or                operation of internal  control over financial reporting which                are reasonably likely to adversely affect the small business issuer’s                ability to record, process, summarize and report financial information;                and |
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|   | b) | Any                fraud, whether or not material, that involves management or other                employees who have a significant role in the small business issuer’s                internal control over financial                reporting. |
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|                                                           |   |                                                                                                                            |   |
| Date:                    December 24, 2007 | By:    |    /s/              Gary N Hokkanen                                                                              |   |
|                                                           |   | Name:                  Gary N. Hokkanen                                                                |   |
|                                                           |   | Title :      Principal              Financial Officer                                        |   |
|                                                           |   |                              Chief Financial Officer |   |