Exhibit 31.2

                                  CERTIFICATION

I, Michael P. Cifone, certify that:

1.    I have reviewed this quarterly report on Form 10-Q of ACMAT Corporation;

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 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 ACMAT as of, and for, the periods presented in this quarterly
      report;

4.    ACMAT'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 ACMAT 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 ACMAT,
            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)    evaluated the effectiveness of ACMAT'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

      c)    disclosed in this report any change in the ACMAT's internal control
            over financial reporting that occurred during the ACMAT'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 board of
      directors;

      a)    All significant deficiencies and material weaknesses in the design
            or operation of internal controls over financial reporting which are
            reasonably likely to adversely affect ACMAT's ability to record,
            process, summarize and report financial data 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 controls over financial reporting.

Date: November 15, 2004
                                                /s/ Michael P. Cifone.
                                                -----------------------
                                                Chief Financial Officer