Exhibit
31.2

CHIEF FINANCIAL OFFICER CERTIFICATION PURSUANT TO
SECTION 302 OF SARBANES
OXLEY ACT 2002

|                                     |     |                                                                                                                                                                                                                                                                                                                                  |                                                                                                                                                                                                                                                                                                                                                                                     
|------------------------------------ | --- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|I, John J. Sullivan,
  certify that:
|                                    
|                                     | (1) | I have reviewed this
  annual report on Form 10K of Trans World Entertainment Corporation (the
  Company);                                                                                                                                                                                                                   
|                                     |     |                                                                                                                                                                                                                                                                                                                                  |                                                                                                                                                                                                                                                                                                                                                                                     
|                                     | (2) | Based on my knowledge,
  this annual 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 annual report;
|                                     |     |                                                                                                                                                                                                                                                                                                                                  |                                                                                                                                                                                                                                                                                                                                                                                     
|                                     | (3) | Based on my knowledge, the
  financial statements, and other financial information included in this annual
  report, fairly present in all material respects the financial condition,
  results of operations and cash flows of the Company as of, and for, the
  periods presented in this annual report;                      
|                                     |     |                                                                                                                                                                                                                                                                                                                                  |                                                                                                                                                                                                                                                                                                                                                                                     
|                                     | (4) | The Company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)) and internal control over financial reporting (as
  defined in Exchange Act Rules 13a  15(f)) for the Company and we 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 Company, including its consolidated subsidiaries, is made
  known to us by others within those entities, particularly during the period
  in which this report is being prepared;
|                                     |     |                                                                                                                                                                                                                                                                                                                                  |                                                                                                                                                                                                                                                                                                                                                                                     
|                                     |     | (b)                                                                                                                                                                                                                                                                                                                              | designed such internal
  control over financial reporting, or caused such internal control over
  financial reporting to be designed under our supervision, to provide
  reasonable assurance regarding the reliability of financial reporting and
  preparation of financial statements for external purposes in accordance with
  generally accepted accounting principles;       
|                                     |     |                                                                                                                                                                                                                                                                                                                                  |                                                                                                                                                                                                                                                                                                                                                                                     
|                                     |     | (c)                                                                                                                                                                                                                                                                                                                              | evaluated the
  effectiveness of the Companys disclosure controls and procedures and
  presented in this 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                                                                                            
|                                     |     |                                                                                                                                                                                                                                                                                                                                  |                                                                                                                                                                                                                                                                                                                                                                                     
|                                     |     | (d)                                                                                                                                                                                                                                                                                                                              | disclosed in this report
  any change in the Companys internal control over financial reporting that
  occurred during the Companys most recent fiscal quarter that has materially
  affected, or is reasonably likely to materially affect, the Companys
  internal control over financial reporting; and                                                                       
|                                     |     |                                                                                                                                                                                                                                                                                                                                  |                                                                                                                                                                                                                                                                                                                                                                                     
|                                     | (5) | The Companys other
  certifying officer and I have disclosed, based on our most recent evaluation
  of internal control over financial reporting, to the Companys auditors and
  the audit committee of the Companys board of directors:                                                                                     
|                                     |     |                                                                                                                                                                                                                                                                                                                                  |                                                                                                                                                                                                                                                                                                                                                                                     
|                                     |     | (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 Companys ability to record, process, summarize and report financial
  information; and                                                                                                      
|                                     |     |                                                                                                                                                                                                                                                                                                                                  |                                                                                                                                                                                                                                                                                                                                                                                     
|                                     |     | (b)                                                                                                                                                                                                                                                                                                                              | any fraud, whether or not
  material, that involves management or other employees who have a significant
  role in the Companys internal control over financial reporting.                                                                                                                                                                                                         

Dated: April 19, 2007

| |                                                       
| | ------------------------------------------------------
| | /s/ John J. Sullivan                                  
| |                                                       
| | Executive Vice President
  and Chief Financial Officer
| | Trans World Entertainment
  Corporation               

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