**Certification      Pursuant to Section 302 of the**

**Sarbanes-Oxley      Act of 2002**

| 1.   | I                have reviewed this annual report on Form 10-KSB of Tennessee Valley                Financial Holdings, Inc.; |
|----------------|-------------------------------------------------------------------------------------------------------------------------------|

| 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                annual report; and |
|----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3.   | Based                on my knowledge, the financial statements, and other financial information                included in this annual 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 annual                report. |
|----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.   | The                small business issuer's other certifying officer 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 we have: |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5.   | The                small business issuer's other certifying officer 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 function): |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Date:                March                30, 2007 |   | /s/                Jason B. Wilkinson                                      |
|----------------------------------------------------|--------|----------------------------------------------------------------------------|
|                                               |   | Jason                B. Wilkinson                                          |
|                                               |   | Vice                President (principal accounting and financial officer) |