**EXHIBIT      31.2**

| 1.   | I                have reviewed this quarterly report on Form 10-Q of Pacific CMA,                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                registrant’s other certifying 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 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 based on such evaluation;                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; and |
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| 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): |
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|   | 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 |
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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                controls. |
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|   | By:   | /s/                Anita Chan                        |
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|   |            | Name:                  Anita Chan               |
|   |            | Title:                  Chief Financial Officer |

Date: November      14, 2007

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