**EXHIBIT
      31.2**





**CERTIFICATION
      PURSUANT TO**


**18
      U.S.C. SECTION 1350**


**AS
      ADOPTED PURSUANT TO**


**SECTION
      302 OF THE SARBANES-OXLEY ACT OF 2002**







I,
      Brent Fouch,
      certify that:





1.
      I have reviewed
      this quarterly report on Form 10-QSB of Palomar Enterprises Inc. ;





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





4.
      The registrant's
      other certifying officers and I are responsible for establishing
      and maintaining disclosure controls and procedures (as defined in Exchange
      Act Rules 13a-14 and 15d-14) for the registrant and have:





(a)
      designed such
      disclosure controls and procedures 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 quarterly report is being prepared;





(b)
      evaluated the
      effectiveness of the registrant's disclosure controls
      and procedures as of a date within 90 days prior to the filing date
      of


this
      quarterly report
      (the "Evaluation Date"); and





(c)
      presented in this
      quarterly report our conclusions about the effectiveness
      of the disclosure controls and procedures based on our evaluation


as
      of the Evaluation
      Date;





5.
      The registrant's
      other certifying officers and I have disclosed, based
      on
      our most recent evaluation, 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 in the design or operation of internal
      controls which could adversely affect the registrant's ability to


record,
      process,
      summarize, and report financial data and have identified for the
      registrant's auditors any material weaknesses in internal controls;
      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;
      and





6.
      The registrant's
      other certifying officers and I have indicated in this
      quarterly report whether or not there were significant changes in internal controls
      or in other factors that could significantly affect internal controls subsequent
      to the date of our most recent evaluation, including any corrective actions
      with regard to significant deficiencies and material weaknesses.





Dated: May
      15, 2007         / s/ 
      Brent Fouch




By:
      Brent Fouch, Treasurer, Principal
      Accounting Officer
      and Director