**EXHIBIT      31.2**

**CERTIFICATION      OF C.F.O. PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF      2002**

|   | 1. | I                have reviewed this                quarterly report on Form 10-QSB/A of Debt Resolve,                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 small                business issuer as of, and for, the periods presented in this report; |
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|   | 4. | The                small business issuer’s other certifying officer(s) and I are responsible                for establishing and maintaining disclosure controls and procedures                (as                defined in Exchange Act Rules 13a-15(e) and 15d-15(d)) 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 subsidiaries, is made                known to                us by others within those entities, particularly during the period                in                which this report is being prepared; |
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|   | (b) | 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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|   | (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 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(s) 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 and material                weaknesses 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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| December              8, 2005 | By:                                                                                                    | /s/ KATHERINE              A. DERING |
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|                          | Katherine                A.                DeringChief Financial Officer, Treasurer and                Secretary |

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