Exhibit 31.2
 CERTIFICATIONS
  1.
    
    I have reviewed this Form 10-K of Merchants & Marine Bancorp, Inc.;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)), an 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 prove reasonable assurance
regarding the reliability of
financial reporting on 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; andd)
    
    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
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; andb)
    
    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.
  /s/ S.M. DicksonS.M. Dickson, Executive Vice President(Chief Financial and Accounting Officer)