**Exhibit        31.2**     Rule 13a-14(a)        Certification of the Principal Financial Officer.

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**Exhibit        31.2**

**Rule 13a-14(a) Certification of the Principal Financial Officer.**

        I,Gary S. Austin, certify        that:

        1.     I have reviewed this quarterly report on Form 10-Q of Beach        First National Bancshares, Inc.;

        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 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 the registrant as of, and for,        the periods presented in this 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-15(e) and 15d-15(e)) 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 registrant, 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 the registrant’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 the        registrant’s internal control over financial reporting that occurred during the        registrant’s most recent fiscal quarter that has materially affected, or is        reasonably likely to materially affect, the registrant’s internal control over        financial reporting; and

        5.     The registrant’s other certifying officers and I have        disclosed, based on our most recent evaluation of internal control over financial        reporting, to the registrant’s auditors and the audit committee of the        registrant’s board of directors (or persons performing the equivalent        functions):

             a) All significant deficiencies and material weaknesses in        the design or operation of internal controls over financial reporting which are reasonably        likely to adversely affect the registrant'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 registrant’s        internal control over financial reporting.

        Date:         November 9,        2007

                                                                                                                /s/ Gary S.        Austin                                                                                                                        Gary S. Austin, Chief        Financial Officer                                                                                                                         (Principal Financial and Accounting Officer)