# Exhibit 31.2

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

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# Exhibit 31.2

Certification
pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

I, Richard N. Burch, Chief Financial
Officer, certify that:

|1. |  | I have reviewed this annual report on Form 10-K of Beach First National
          Bancshares, Inc.
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|2. |  | Based on my knowledge, this annual 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 the small business issuer as
          of, and for, the periods presented in this report;
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|4. |  | The small business issuer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 small business issuer 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 the small business issuer, 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)       
           Evaluated the effectiveness of the small business issuer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
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| |  | c)       
           Disclosed in this report any change in the small business issuers
          internal control over financial reporting that occurred during the small
          business issuers fourth fiscal quarter that has materially affected, or is
          reasonably likely to materially affect, the small business issuers
          internal control over financial reporting; and
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|5. |  | The small business issuers other certifying officers and I have disclosed,
          based on our most recent evaluation of internal control over financial
          reporting, to the small business issuers auditors and the audit committee
          of the small business issuers board of directors (or persons performing
          the equivalent functions):
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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 the small business issuer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 the small business issuers internal control
          over financial reporting.
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|Date:  March 22, 2007 |  | /s/  Richard N. Burch                                                                 
|--------------------- |  | --------------------------------------------------------------------------------------
|                      |  | Richard N. Burch, Chief Financial Officer
(Principal Financial and Accounting Officer)