Exhibit        31.2

 

CERTIFICATION OF CHIEF FINANCIAL OFFICER PURSUANT TO

SECTION        302 OF THE SARBANES-OXLEY ACT OF 2002

I, James R. Segreto, certify that:

1.         I have reviewed this        annual report on Form 10-K for the year ended December 31, 2007 (this        “report”), of SPAR Group, Inc. (the “registrant”);

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;

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;

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:

(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;

(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 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

(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

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):

(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

(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.

 

|                 |                                                              |
|----------------------|-------------------------------------------------------------------|
| Date: March 31, 2008 | /s/ James R. Segreto                                              |
|            | James R. Segreto, Chief Financial Officer,Treasurer and Secretary |

 

 

Ex-8

 

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