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                                                                    EXHIBIT 31.2

                    CERTIFICATION OF CHIEF FINANCIAL OFFICER

I, Peter Boelke, certify that:

     1.   I have reviewed this quarterly report on Form 10-Q of First Wilkow
     Venture;

     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 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;

     3.   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 the Registrant as of, and for, the periods presented in this
     quarterly 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) for the Registrant and we have:

           a.   designed such disclosure controls and procedures to ensure that
           material information relating to the Registrant, including its
           consolidated subsidiaries, is made known to us by others within those
           entities, particularly during the period in which this quarterly
           report is being prepared;

           b.   evaluated the effectiveness of the Registrant'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

           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;

     5.   The Registrant's other certifying officers and I have disclosed, based
     on our most recent evaluation, to the Registrant's auditors and the audit
     committee of Registrant'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 Registrant's
           ability to record, process, summarize and report financial data and
           have identified for the Registrant's auditors any material weaknesses
           in internal controls;

           b.   any fraud, whether or not material, that involves management or
           other employees who have a significant role in the Registrant's
           internal controls; and

     6.   The Registrant's other certifying officers 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.

     Peter Boelke
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     Peter Boelke
     Chief Financial Officer, M & J Wilkow, Ltd.
     DATED: August 11, 2006