EXHIBIT 31.2

                                  CERTIFICATION
                         (Pursuant to Rule 13(a)-14(a))

I, David S. Perry, certify that:

1.   I have reviewed this quarterly report on Form 10-QSB of Yadkin Valley
     Company;

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
     statement made, in light of the circumstances under which such statements
     were made, not misleading with respect to the period covered by this
     quarterly report;

3.   Based on my knowledge, the financial statements, and other financial
     information included in this quarterly report, fairly presents 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
     quarterly report;

4.   I am responsible for establishing and maintaining disclosure controls and
     procedures (as defined in Exchange Act Rule 13a-15(e) and 15d-15(e)) 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;

     (b) Evaluated the effectiveness of the small business issuer's disclosure
         controls and procedures and presented in this report our conclusion
         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 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

5.   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 board of directors (or persons performing the
     equivalent functions):

     (a) All significant deficiencies and material weaknesses in the design or
         operation of internal controls 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: January 5, 2006                 /s/ DAVID S. PERRY
                                      ----------------------------------------
                                      David S. Perry, President and Treasurer
                                      (principal financial officer)


                                       15