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EXHIBIT 31.2


                CERTIFICATION PURSUANT TO RULE 13a-14 AND 15d-14
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              UNDER THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED
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I, Steven R. Blake, Chief Financial Officer of Integrated Healthcare Holdings,
Inc., certify that:

      1. I have reviewed this Annual Report on Form 10-K of Integrated
Healthcare 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 Registrant as
of, and for, the periods presented in this report;

      4. The registrant'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 registrant and have:

(a)   designed such disclosure controls and procedures to ensure that material
      information relating to the registrant, including its consolidated, or
      caused such disclosure controls and procedure to be designed under our
      supervision, subsidiaries, is made known to us by others within those
      entities, particularly during the period in which this annual report is
      being prepared;

(b)   evaluated the effectiveness of the registrant'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

(c)   disclosed in this report any change in the registrant's internal control
      over financial reporting that occurred during the registrant's most recent
      fiscal quarter (the registrant's fourth fiscal quarter in the case of an
      annual report) that has materially affected, or is reasonably likely to
      materially affect, the registrant's internal control over financial
      reporting; and;

      5. The registrant's other certifying officer and I have disclosed, based
on our most recent evaluation of internal control over financial reporting, to
the registrant's auditors and the audit committee of the registrant's board of
directors (or persons performing the equivalent function):

(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 registrant'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 registrant's internal
      controls over financial reporting.


Dated: July 16, 2007

/s/ Steven R. Blake
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Steven R. Blake
Chief Financial Officer