EXHIBIT
      31.2







Certification
      of CFO Pursuant to




Securities
      Exchange Act Rules 13a-14 and 15d-14




as
      Adopted Pursuant to




Section 302
      of the Sarbanes-Oxley Act of 2002




I,
      Barry
      Hall, certify that:





1.  I
      have
      reviewed this annual report on Form 10-KSB of Trestle Holdings,
      Inc.;




2.  Based
      on
      my knowledge, this annual 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 annual 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 annual report;




4.  The
      registrant's other certifying officers and I are responsible for establishing
      and maintaining disclosure controls and procedures (as defined in Exchange
      Act
      Rules 13a-14 and 15d-14) and internal control over financial reporting (as
      defined in Exchange Act Rules 13a - 15(f) and 15d - 15(f)for the small business
      issuer and we 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 small business issuer, including its consolidated
      subsidiaries, is made known to us by others within those entities, particularly
      during the period in which this annual 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 provide
      reasonable assurance regarding the reliability of financial reporting and the
      preparation of financial reporting and the preparation of financial statements
      for external purposes in accordance with generally accepted accounting
      principles.




c)  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 evaluations; and




d)  disclosed
      in this report any changes in the small business issuer’s internal control over
      financial reporting that occurred during the small business issuer’s most recent
      fiscal quarter that has materially affected or is reasonably likely to
      materially affect, the small business issuer’s internal control over financial
      reporting.




5.  The
      small
      business issuer 's other certifying officers and I have disclosed, based on
      our
      most recent evaluation, 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):




a)  all
      significant deficiencies in the design or operation of internal controls which
      could adversely affect the small business issuer '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 small business issuer 's internal control over
      financial reporting.




Date:  March
      31,
      2006


/s/
      BARRY HALL


Barry
      Hall


President,
      Chief Financial Officer and


Corporate
      Secretary