EXHIBIT 31.2

I, John Mazarella, certify that:

      1.    I have reviewed this quarterly report on Form 10-Q of Pacific CMA,
            Inc.

      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.

      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.

      4.    The registrant's other certifying officer and I are responsible for
            establishing and maintaining disclosure controls and procedures (as
            defined in Exchange Act Rules 13a-14 and 15d-14) for the registrant
            and have:

            a)    designed such disclosure controls and procedures 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; b) evaluated
                  the effectiveness of the registrant's disclosure controls and
                  procedures as of date within 90 days prior to the filing date
                  of this report (the "Evaluation Date"); c) presented in this
                  quarterly report our conclusions about the effectiveness of
                  the disclosure controls and procedures based on our evaluation
                  as of the Evaluation Date.

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

            a)    all significant deficiencies in the design or operation of the
                  internal controls which could adversely affect the
                  registrant's ability to record, process, summarize and report
                  financial data and have identified for the registrant's
                  auditors any material weaknesses in internal controls; and

            b)    any fraud, whether or not material, that involves management
                  or other employees who have a significant role in the
                  registrant's internal controls; and

      6.    The registrant's other certifying officers and I have indicated in
            this quarterly report whether or not there were significant changes
            in internal controls or in other factors that could significantly
            affect internal controls subsequent to the date of our most

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            recent evaluation, including any corrective actions with regard to
            significant deficiencies and material weaknesses.

By: /s/ John Marzarella
    ---------------------------------------
    John Mazarella, Chief Financial Officer

Date: November 14, 2006