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, 2009, 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 22, 2009        By: /s/ Patrick G. Sheridan
                                    --------------------------------------------
                                    Patrick G. Sheridan, Chief Financial Officer