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**EXHIBIT      31.2**

**EXCHANGE      ACT RULE 13a-14(a) CERTIFICATION**

**(Principal      Financial Officer)**

| 1. | I                  have reviewed this quarterly                  report on Form 10-Q of Southwall Technologies                  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 registrant as of, and                  for, the                  periods presented in this                  report; |
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| 4. | The                  Chief Executive 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 registrant and                  have: |
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|   | 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 report is being                  prepared; |
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|   | b. | 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;                  and |
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|   | c. | 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 |
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| 5. | The                  Chief Executive Officer and I                  have disclosed, based on our most recent valuation 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): |
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|   | (a) | A                  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 |
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|   | (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. |
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| Date:                November  13, 2007 | By     |
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|                                              |   |
|                                              |   | /s/              Mallorie Burak |   |
|                                              |   | Mallorie              Burak |   |
|                                              |   | *Chief              Accounting Officer* |   |

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