Exhibit 31.2

CERTIFICATION

I, Jeffrey M. Mattich., Chief
Financial Officer of Home Solutions of America, Inc., certify that:

1. I have reviewed this
annual report on Form 10-KSB of Home Solutions of America, Inc.;

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;

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;

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)) and internal control over financial reporting
(as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the small
business issuer 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 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;

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 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

d) 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

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):

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 small business issuer'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 small business issuer's internal control over financial reporting.

|Date: March 31, 2006 | /s/ Jeffrey M. Mattich
Jeffrey M. Mattich, Chief Financial Officer
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