Exhibit 31.2

SARBANES-OXLEY SECTION 302(a) CERTIFICATION

I, Horst Balthes, certify that:

|1. | I have reviewed this 10-QSB for the period ending October 31, 2007 of Acropolis Precious Metals, Inc.;                                                                                                                                                                                                    
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|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;
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|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;                   
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|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 and 15d-15(e) for the registrant and have:                                                                                          
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|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 functions):           
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|   | b.                                                                                                                                                                                                                                                                                                        
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Date: December 14, 2007

HORST BALTHES
Horst Balthes, Principal Financial Officer

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