Exhibit 31.2


         SECTION 302 CERTIFICATION OF CHIEF FINANCIAL OFFICER


I, Stuart M. Suggs, certify that:

1.  I have reviewed this quarterly report on Form 10-QSB of PFS
    Bancorp, Inc. (the "small business issuer");

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 officer(s) 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:

    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) evaluated the effectiveness of the small business issuer's
       disclosure controls and procedures and presented in this report
       our conclusion 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

    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 most recent fiscal quarter
       (the small business issuer's fourth fiscal quarter in the case of
       an annual report) 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 officer(s) 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 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

    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:  May 14, 2004                  /s/Stuart M. Suggs
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                                     Stuart M. Suggs
                                     Chief Financial Officer