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-K/A of BTHC VIII, 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 13, 2008


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