**Exhibit 31.2**

 

CERTIFICATIONPURSUANT TO RULE 13a-14(a)/15d-14(a)

OFTHE SECURITIES EXCHANGE ACT OF 1934

 

In connection with the Quarterly Report ofGasel Transportation Lines, Inc. (the “Company”) on Form 10-QSB for the quarterended March 31, 2004, as filed with the Securities and Exchange Commission onthe date hereof, I, S. Gene Thompson, the Chief Financial Officer of theCompany, certify, pursuant to Rule 13a-14(a) of the Securities Exchange Act of1934, that:

 

1. I have reviewed thisquarterly report on Form 10-QSB of Gasel Transportation Lines, Inc.;

 

2. Based on my knowledge,this quarterly report does not contain any untrue statement of a material factor omit to state a material fact necessary to make the statements made, inlight of the circumstances under which such statements were made, notmisleading with respect to the period covered by this quarterly report;

 

3. Based on my knowledge,the financial statements, and other financial information included in thisquarterly report, fairly present in all material respects the financialcondition, results of operations and cash flows of the registrant as of, andfor, the periods presented in this quarterly report;

 

4. The registrant’s othercertifying officers and I are responsible for establishing and maintainingdisclosure controls and procedures (as defined in Exchange Act Rules 13a-14 and15d-14) for the registrant and have:

 

(a)                                                   designed such disclosure controls andprocedures to ensure that material information relating to the registrant,including its consolidated subsidiaries, is made known to us by others withinthose entities, particularly during the period in which this quarterly reportis being prepared;

(b)                                                  evaluated the effectiveness of theregistrant’s disclosure controls and procedures as of a date within 90 daysprior to the filing date of this quarterly report (the “Evaluation Date”); and

(c)                                                   presented in this quarterly report ourconclusions about the effectiveness of the disclosure controls and proceduresbased on our evaluation as of the Evaluation Date;

 

5. The registrant’s othercertifying officers and I have disclosed, based on our most recent evaluation,to the registrant’s auditors and the audit committee of registrant’s board ofdirectors (or persons performing the equivalent functions):

(a) all significantdeficiencies in the design or operation of internal controls which couldadversely affect the registrant’s ability to record, process, summarize andreport financial data and have identified for the registrant’s auditors any materialweaknesses in internal controls; and

 

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(b) any fraud, whether or not material, that involves management orother employees who have a significant role in the registrant’s internalcontrols; and

 

6. The registrant’s othercertifying officers and I have indicated in this quarterly report whether ornot there were significant changes in internal controls or in other factorsthat could significantly affect internal controls subsequent to the date of ourmost recent evaluation, including any corrective actions with regard tosignificant deficiencies and material weaknesses.

 
| Date: May 19, 2004                                              |
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|   /s/ S. Gene  Thompson                               |   |
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| S. Gene Thompson, Vice  President & Chief Financial Officer |

 

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