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  Amendment No. 1 to 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  procedure  to  be  designed  under  our
supervision,  subsidiaries, is made known to us by others within those entities,
particularly during the period in which this annual 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 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 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 the registrant's  board of
directors (or persons performing the equivalent function):

            (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
controls over financial reporting.


Dated:  April 6, 2006                  /s/  Steven R. Blake
                                       -----------------------------------------
                                       Steven R. Blake
                                       Chief Financial Officer