EXHIBIT
31.2
  CERTIFICATION
OF PRINCIPAL FINANCIAL OFFICER
   I, Ken
Roberts, Chief Financial Officer of Centracan Incorporated (the “Company”)
certify that:
  1.           I
have reviewed this quarterly report on Form 10-Q of Centracan
Incorporated;
  2.           Based
on my knowledge, this 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 circumstance 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 quarterly report, fairly present in all material respects the
financial condition, results of operations and cash flows of the small business
issuer as of, and for, the period presented in this annual
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-15(e) and 15d-15(e)) and internal control over financial reporting (as
defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the small business
issuer 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 small business issuer, 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)
              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 small business issuer'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 small business issuer's internal control
      over financial reporting that occurred during the small business issuer's
      most recent fiscal quarter (the small business issuer's fourth fiscal
      quarter in the case of an annual report) that has materially affected, or
      is reasonably likely to materially affect, the small business issuer's
      internal control over financial reporting;
and
  5.           The
registrant’s other certifying officer and I have disclosed, based on our most
recent evaluation, to the small business issuer's auditors and the audit
committee of the small business issuer'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 small business issuer'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 small business issuer's internal control over
financial reporting.
   November
13, 2008
  /s/
Ken Roberts
 Ken
Roberts,
 Chief
Financial Officer