Exhibit 31.2

PRINCIPAL FINANCIAL
OFFICER CERTIFICATION

| | I,
Robert R. Mohr, certify that:
| | --------------------------------

|1. |  | I
have reviewed  this  quarterly  report on Form 10-QSB of Beacon  Enterprise Solutions
Group, Inc.;
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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 statement made, in
light of the  circumstances  under which  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 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.
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|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:
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| | (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;
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| | (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
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|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 small business issuers
board of directors (or persons performing the equivalent function):
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| | (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
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| | (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.
| | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| |                         | /s/ Robert R. Mohr         
| | ----------------------- | ---------------------------
| | Date: February 19, 2008 | Robert R. Mohr             
| |                         | Principal Financial Officer

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