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**EXHIBIT      31.2**

**CERTIFICATION**

**CERTIFICATION      OF THE CHIEF FINANCIAL OFFICER**

**PURSUANT      TO**

**SECURITIES      EXCHANGE ACT RULES 13A-14 AND 15D-14**

**AS      ADOPTED PURSUANT TO SECTION 302**

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

|   | 1. | I                have reviewed this quarterly report on Form 10-Q of Bayfield Low                Income                Housing Limited Partnership; |
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|   | 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; |
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|   | 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; |
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|   | 4. | The                Company’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 the registrant and, accordingly,                have: |
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|   | a) | designed                such disclosure controls and procedures, or caused such disclosure                controls and procedures to be designed under my supervision, to ensure                that material information relating to the registrant, including its                consolidated subsidiaries, is made known to me by others within those                entities, particularly during the period in which this quarterly                report is                being prepared; |
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|   | b) | evaluated                the effectiveness of the registrant’s disclosure controls and procedures                and presented in this quarterly report my conclusions about the                effectiveness of the disclosure controls and procedures, as of the                end of                the period covered by this quarterly report based on such evaluation;                and |
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|   | c) | disclosed                in this quarterly 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 forth 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                Company’s other certifying officer and I have disclosed, based on my most                recent evaluation in internal control over financial reporting, to                the                registrant’s auditors and the audit committee of registrant’s board of                directors (or persons performing the equivalent                functions): |
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|   | a) | all                significant deficiencies in the design or operation of internal control                which are reasonably likely to adversely affect the registrant’s ability                to record, process, summarize and report 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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