**EXHIBIT
      31.2**








**CERTIFICATION
      PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT**





I,
      Mark
      T. Daniels, Secretary, Treasurer and Principal Accounting Officer of Tactical
      Air Defense Services, Inc., hereby certify that:





(1)
      I
      have reviewed this quarterly report of Tactical Air Defense Services, 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 Tactical Air Defense
      Services, Inc. as of, and for, the periods presented in this report;





(4)
      Tactical Air Defense Services, Inc.'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)):





(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 Tactical Air Defense Services, Inc., 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;





(b)
      Evaluated the effectiveness of Tactical Air Defense Services, Inc.'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 Tactical Air Defense Services, Inc.'s
      internal control over financial reporting that occurred during Tactical Air
      Defense Services, Inc.'s most recent fiscal quarter


(Registrant's
      fourth fiscal quarter in the case of an annual report) that has materially
      affected, or is reasonably likely to materially affect, Tactical Air Defense
      Services, Inc.'s internal control over financial


reporting;
      and





(5)
      Tactical Air Defense Services, Inc.'s other certifying officer(s) and I have
      disclosed, based on our most recent evaluation of internal control over
      financial reporting, to Tactical Air Defense Services, Inc.'s auditors and
      the
      audit committee of Tactical Air Defense Services, Inc.'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 Tactical Air Defense Services, Inc.'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 Tactical Air Defense Services, Inc.'s internal
      control over financial reporting.





Date:
      November 13, 2006        TACTICAL
      AIR DEFENSE
      SERVICES, INC., Registrant




/s/
      Mark T.
      Daniels




By:
      Mark
      T. Daniels, Secretary, Treasurer and Principal Accounting Officer