**EXHIBIT        31.2**

**CERTIFICATION**

**I,      Kent Puckett, certify the following:**

| 7. | I                have reviewed this quarterly report on Form 10-QSB of American                Southwest Music Distribution, Inc.; |
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| 8. | 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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| 9. | 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                American                Southwest Music Distribution, Inc. as of, and for, the periods                presented in this quarterly report; |
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| 10. | American                Southwest Music Distribution, Inc.’s other certifying officer and I are                responsible for establishing and maintaining disclosure controls                and                procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for                American Southwest Music Distribution, Inc. and we have done the                following: |
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|  | a. | designed                such disclosure controls and procedures to ensure that material                information relating to American Southwest Music Distribution, Inc.                is made known to us by others within the Company, particularly during                the                period in which this quarterly report is being                prepared; |
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|  | b. | evaluated                the effectiveness of American Southwest Music Distribution, Inc.’s                disclosure controls and procedures as of a date within 90 days prior                to the filing date of this quarterly report (the “Evaluation Date”);                and |
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|  | c. | presented                in this quarterly report our conclusions about the effectiveness                of the                disclosure controls and procedures based on our evaluation as of                the                Evaluation Date; |
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| 11. | American                Southwest Music Distribution, Inc.’s other certifying officer and I                have disclosed, based on our most recent evaluation, to American                Southwest                Music Distribution, Inc.’s auditors and the audit committee of                American Southwest Music Distribution Inc.’s board of                directors: |
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|  | a. | all                significant deficiencies in the design or operation of internal controls                which could adversely affect American Southwest Music                Distribution, Inc.’s ability to record, process, summarize and report                financial data and have identified for American Southwest Music                Distribution, Inc.’s auditors any material weaknesses in internal                controls; and |
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|  | b. | any                fraud, whether or not material, that involves management or other                employees who have a significant role in American Southwest Music                Distribution, Inc.’s internal controls;                and |
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| 12. | American                Southwest Music Distribution, Inc.’s other certifying officer and I                have indicated in this quarterly report whether or not there were                significant changes in internal controls or in other factors that                could                significantly affect internal controls subsequent to the date of                our most                recent evaluation, including any corrective actions with regard to                significant deficiencies and material                weaknesses. |
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| September                20, 2006 |                                                                                                             | /s/ Kent              Puckett |
|                              | Kent              Puckett                                                                                        |
|                              | Chief                Financial Officer(Principal                Financial and Accounting                Officer) |

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