**EXHIBIT      31.2**

**CERTIFICATION**

| 1. | I                have reviewed this Form 10-Q quarterly report for the period ended                March                31, 2008, of Show Me Ethanol, LLC; |
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| 2. | Based                on my knowledge, this quarterly 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 quarterly report; |
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| 3. | Based                on my knowledge, the financial statements, and other financial information                included in this quarterly 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; |
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| 4. | I                am 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: |
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|   | a) | Designed                such disclosure controls and procedures, or caused such internal                control                over financial reporting to be designed under my supervision, to                ensure                that material information relating to the registrant, is made known                to me                by others within the registrant, particularly during the period in                which                this report is being prepared; |
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|   | 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; |
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|   | 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 that has materially affected, or is reasonably likely                to                materially affect, the registrant’s internal control over financial                reporting; and |
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| 5. | I                have disclosed, based on my most recent evaluation of internal control                over financial reporting, to the registrant’s auditors and the audit                committee of the registrant’s board of managers (or persons performing the                equivalent functions): |
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|   | a) | any                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 |
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|   | b) | any                fraud, whether or not material, that involves management or other                employees who have a significant role in the registrant's internal                control                over financial reporting. |
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| Date:                May 15, 2008 |
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| By:                               | /s/ Michael R. Council  |
| Name:                             | Michael                R. Council |
| Title:                            | Chief                Financial                Officer |

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