EXHIBIT
31.2





CERTIFICATION


PURSUANT
TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002





In
connection with the accompanying Quarterly Report on Form 10-Q of Mach One
Corporation (the “Company”) for the quarter ended March 31, 2010, as filed with
the Securities and Exchange Commission on the date hereof, the undersigned, in
the capacity and date indicated below, hereby certifies that:





1. I have
reviewed this quarterly report on Form 10-Q of Mach One
Corporation;





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 Company as of,
and for, the periods presented in this quarterly report;





4. The
Company’s other certifying officers 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)) and internal control over financial reporting (as
defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and
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 Company, 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)
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 statements for external purposes in accordance
with generally accepted accounting principles;





(c)
evaluated the effectiveness of the Company’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





(d)
disclosed in this report any change in the Company’s internal control over
financial reporting that occurred during the Company’s most recent fiscal
quarter (the Company’s fourth fiscal quarter in the case of an annual report)
that has materially affected or is reasonably likely to materially affect, the
Company’s internal control over financial reporting; and





5. The
Company’s other certifying officers and I have disclosed, based on our most
recent evaluation of internal control over financial reporting, to the Company’s
auditors and the audit committee of Company’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 the Company’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 Company’s internal control over financial
reporting.





Date:
      May 24, 2010
            By:
            /s/
      Patrick G. SheridanPatrick
      G. Sheridan, Chief Financial
Officer