EXHIBIT 31.2

CERTIFICATION

I, Kevin A. Schmidt, Principal Financial
Officer, certify that:

1.
I have reviewed this quarterly report on Form 10-Q of Neffs Bancorp, Inc.;

2.
Based on my knowledge, the quarterly 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 quarterly
report;

3.
Based on my knowledge, the financial statements, and other financial
information included in this quarterly 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 quarterly 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)) for the registrant 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 registrant, including its consolidated
 subsidiaries, is made known to us by others within those entities,
 particularly during the period in which this quarterly 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 quarterly report our conclusions about the
 effectiveness of the disclosure controls and procedures, as of the end of the
 period covered by this quarterly report based upon 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 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 officer 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,
 2009 | By: | /s/Kevin A.
 Schmidt         | 
|      |                  |     |                              | 
|      |                  |     | Kevin A.
 Schmidt           
|      |                  |     | Principal
 Financial Officer

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