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                                                                    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 14, 2003
                                    /s/ Michael P. Cifone               .
                                    -------------------------------------
                                    Chief Financial Officer