EXHIBIT
31.2





Certification
Pursuant to Section 302 of the


Sarbanes-Oxley
Act of 2002




I,
Kenneth F. Scarbro, certify that:





1.   I  have  reviewed  this  annual  report  on  Form  10-KSB  of  Tennessee
Valley Financials Holdings, 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   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)) and internal control over financial  reporting (as defined
in Exchange Act Rule 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;
    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;
 
 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 most recent 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, 2008
            /s/
      Kenneth F. ScarbroKenneth
      F. ScarbroChief
      Financial
Officer