**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 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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| May                15, 2007 |                                                      | /s/                DAVID                M. RAINEY |
|                        | David                M. Rainey                       |
|                        | Chief                Financial Officer and Treasurer |

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