EXHIBIT 31.2

CERTIFICATION

I, David L. Yowan, certify that:

|1. | I have
          reviewed this quarterly report on Form 10-Q of American Express Credit
    Corporation;                                                                                                                                                                                                                                                                                
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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(s) 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 registrant and have:
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|(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 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) |  | 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;                
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|(c) |  | 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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|(d) |  | 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 officer(s)
        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 registrants board of directors (or persons
    performing the equivalent functions):
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|(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 registrants ability to
record, process, summarize and report financial information; 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 control over financial reporting.                                                                                               
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|----- | --------------- |  | ----------------------- | 
|Date: | May
    7, 2008 |  | /s/
    David L. Yowan 
|      |                 |  | David L. Yowan          | 
|      |                 |  | Chief Financial Officer | 



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