EXHIBIT 31.2

                          RULE 13a-14(a) CERTIFICATION

      I, Jane Morlok, certify that:

      1. I have reviewed this quarterly report on Form 10-QSB of Breda Telephone
Corp.;

      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 small business
issuer as of, and for, the periods presented in this report;

      4. The small  business  issuer'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))  for the small
business issuer 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 small business issuer,
      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)  Evaluated  the  effectiveness  of the small  business  issuer'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  small  business
      issuer's  internal  control over financial  reporting that occurred during
      the small business issuer's most recent fiscal quarter (the small business
      issuer's  fourth fiscal  quarter in the case of an annual report) that has
      materially  affected,  or is reasonably likely to materially  affect,  the
      small business issuer's internal control over financial reporting; and

      5. The small  business  issuer's  other  certifying  officer(s) and I have
disclosed,  based  on our  most  recent  evaluation  of  internal  control  over
financial  reporting,  to the small  business  issuer's  auditors  and the audit
committee  of the  small  business  issuer'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 small business issuer'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 small business issuer's
      internal control over financial reporting.

      Date: May 13, 2005.
                                        /s/ Jane Morlok
                                        -------------------------------------
                                        Jane Morlok, Chief Financial Officer
                                        and Co-Chief Executive Officer


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