EXHIBIT 31.2

                      CHIEF FINANCIAL OFFICER CERTIFICATION
                       AS ADOPTED PURSUANT TO SECTION 302
                        OF THE SARBANES-OXLEY ACT OF 2002

         I, Timothy P. Halter, certify that:

         1. I have reviewed this annual report on Form 10-KSB/A of BTHC X, Inc.;

         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
registrant as of, and for, the periods presented in this annual report;

         4. The registrant's other certifying officers 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 controls over financial
reporting (as defined in Exchange Act Rules 13a-15(f) and  15(d)-15(f))  for the
registrant 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
         registrant,  including its consolidated subsidiaries,  is made known to
         us by others within those entities,  particularly  during the period in
         which this annual 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 the  preparation  of financial
         statements for external purposes in accordance with generally  accepted
         accounting principles;

                  (c) evaluated the effectiveness of the registrant'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  registrant's
         internal  control over  financial  reporting  that occurred  during the
         registrant's most recent fiscal quarter (the registrant's fourth fiscal
         quarter in the case of an annual report) that has materially  affected,
         or is reasonably likely to materially affect, the registrant's internal
         control over financial reporting; and

         5. The  registrant's  other  certifying  officers and I have disclosed,
based  on  our  most  recent  evaluation  of  internal  control  over  financial
reporting,  to  the  registrant's  auditors  and  the  audit  committee  of  the
registrant's   board  of  directors  (or  persons   performing   the  equivalent
functions):

                  (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  registrant'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
         registrant's internal control over financial reporting.

Date:  August 27, 2008


                                  By: /s/ Timothy P. Halter
                                     -------------------------------------------
                                      Timothy P. Halter, Chief Financial Officer
                                      and Chief Accounting Officer