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**Exhibit        31.2**

**CERTIFICATIONS**

| 1. | I                  have reviewed this report on Form 10-Q of Vestin Realty Mortgage                  II,                  Inc.; |
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| 2. | 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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| 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 Vestin                  Realty                  Mortgage II, Inc. as of, and for, the periods presented in this                  report; |
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| 4. | Vestin                  Realty Mortgage II, Inc.’s other certifying officer and I are responsible                  for establishing and maintaining disclosure controls and procedures                  (as                  defined in Securities Exchange Act Rules 13a-15(e) and 15d-15(e))                  for                  Vestin Realty Mortgage II, Inc. and                  have: |
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|   | (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 Vestin Realty Mortgage II,                  Inc.,                  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; |
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|   | (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; |
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|   | (c) | Evaluated                  the effectiveness of Vestin Realty Mortgage II, Inc.’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 evaluations;                  and |
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|   | (d) | Disclosed                  in this report any changes in Vestin Realty Mortgage II, Inc.’s internal                  control over financial reporting that occurred during Vestin Realty                  Mortgage II, Inc.’s most recent fiscal quarter that has materially                  affected, or is reasonably likely to materially affect, Vestin                  Realty                  Mortgage II, Inc.’s internal control over financial                  reporting. |
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| 5. | Vestin                  Realty Mortgage II, Inc.’s other certifying officer and I have disclosed,                  based on our most recent evaluation of internal control over financial                  reporting, to Vestin Realty Mortgage II, Inc.’s Auditors and the Audit                  Committee of Vestin Realty Mortgage II, Inc.’s Board of Directors (or                  persons performing the equivalent                  function): |
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|   | (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 Vestin Realty Mortgage II,                  Inc.’s                  ability to record, process, summarize and report financial information;                  and |
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|   | (b) | Any                  fraud, whether or not material, that involves management or other                  employees who have a significant role in Vestin Realty Mortgage                  II, Inc.’s                  internal control over financial                  reporting. |
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| */s/                  Rocio Revollo*             |
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| Rocio                  Revollo                   |
| Chief                  Financial Officer         |
| Vestin                  Realty Mortgage II, Inc. |