**Exhibit        31.2**

| ·   | I                have reviewed this annual report on Form 10-K of Croff Enterprises,                Inc.; |
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| ·   | Based                on my knowledge, this 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; |
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| ·   | 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; |
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| ·   | I                am 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: |
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| ·   | Designed                such disclosure controls and procedures, or caused such disclosure                controls and procedures to be designed under my supervision, to ensure                that material information relating to the registrant, including its                consolidated subsidiaries, is made known to me by others within those                entities, particularly during the period in which this report is                being                prepared; |
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| ·   | Evaluated                the effectiveness of the registrant’s disclosure controls and procedures                and presented in this report my 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 |
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| ·   | 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 (the registrant’s fourth fiscal quarter in the case of an                annual report) that has materially affected, or is reasonably likely                to                materially affect, the registrant’s internal control over financial                reporting; and |
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| ·   | I                have disclosed, based on my                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: |
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| ·   | 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 registrant’s ability to record,                process, summarize and report financial information;                and |
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| ·   | 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. |
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| Date:                  August 27, 2007  | By     |  /s/                  Gerald L. Jensen                          |
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|                                         |   |                                                                 |
|                                         |   | Gerald                  L. Jensen,                                   |
|                                         |   | Acting                    Chief Financial                    Officer |

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