EXHIBIT 31.2

CERTIFICATION

I, James P. Doyle, Chief Financial and Accounting Officer, certify that:



|1. | I have reviewed this annual report on Form 10-KSB of McIntosh Bancshares, Inc.
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|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;
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|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;
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|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 have:
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| | (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 subsidiary, is made known to us by others within that entity, particularly during the period in which this annual report is being prepared;
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| | (b) | [Paragraph omitted pursuant to SEC Release Nos. 33-8238 and 34-47986]
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| | (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; and
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| | (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 (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
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|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 functions):
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| | (a) | All significant deficiencies 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
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| | (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.
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|               |  |  |  |                                               
|-------------- |  |  |  | ----------------------------------------------
|March 28, 2007 |  |  |  | /s/ James P. Doyle                            
|               |  |  |  | JAMES P. DOYLE                                
|               |  |  |  | Chief Financial Officer and Accounting Officer