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 September 30, 2008, 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:
                November 24, 2008
            By:
            /s/
                Monte B. TobinMonte
              B. Tobin, Chief Financial Officer




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