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                                  EXHIBIT 31.2

                CERTIFICATION PURSUANT TO RULE 13a-14 AND 15d-14
              UNDER THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED


      I, Steven R. Blake, Chief Financial Officer of Integrated Healthcare
Holdings, Inc., certify that:

      1.    I have reviewed this Quarterly Report on Form 10-Q of Integrated
Healthcare Holdings, 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 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 have:

            (a)   designed such disclosure controls and procedures to ensure
      that material information relating to the registrant, including its
      consolidated, or caused such disclosure controls and procedures to be
      designed under our supervision, 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 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

            (c)   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 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 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; 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.


                                        INTEGRATED HEALTHCARE HOLDINGS, INC.

Dated: February 20, 2007                By:  /s/ Steven R. Blake
                                             ------------------------------
                                             Steven R. Blake
                                             Chief Financial Officer