**EXHIBIT 31.2****CERTIFICATION**I, Kevin A. Schmidt, Principal Financial Officer, certify that:     1. I have reviewed this annual report on Form 10-K of Neffs Bancorp, Inc.;     2. Based on my knowledge, the annual report does not contain any untrue statement of amaterial fact or omit to state a material fact necessary to make the statements made, in light ofthe circumstances under which such statements were made, not misleading with respect to the periodcovered by this annual report;     3. Based on my knowledge, the financial statements, and other financial information includedin this annual report, fairly present in all material respects the financial condition, results ofoperations and cash flows of the registrant as of, and for, the periods presented in this annualreport;     4. The registrant’s other certifying officer and I are responsible for establishing andmaintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules13a-15(f) and 15d-15(f)) for the registrant and we have:     (a) designed such disclosure controls and procedures, or caused such disclosurecontrols and procedures to be designed under our supervision, to ensure that materialinformation relating to the registrant, including its consolidated subsidiaries, is madeknown to us by others within those entities, particularly during the period in which thisannual report is being prepared;     (b) designed such internal control over financial reporting, or caused such internalcontrol over financial reporting to be designed under our supervision, to provide reasonableassurance regarding the reliability of financial reporting and the preparation of financialstatements for external purposes in accordance with generally accepted accountingprinciples;     (c) evaluated the effectiveness of the registrant’s disclosure controls and proceduresand presented in this annual report our conclusions about the effectiveness of thedisclosure controls and procedures, as of the end of the period covered by this annualreport based upon such evaluation; and     (d) disclosed in this report any change in the registrant’s internal control overfinancial reporting that occurred during the registrant’s most recent fiscal quarter thathas materially affected, or is reasonably likely to materially affect, the registrant’sinternal control over financial reporting; and     5. The registrant’s other certifying officer and I have disclosed, based on our most recentevaluation, of internal control over financial reporting, to the registrant’s auditors and the
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audit committee of the registrant’s board of directors (or persons performing the equivalentfunctions):     (a) all significant deficiencies and material weaknesses in the design or operation ofinternal control over financial reporting which are reasonably likely to adversely affectthe registrant’s ability to record, process, summarize and report financial information; and     (b) any fraud, whether or not material, that involves management or other employees whohave a significant role in the registrant’s internal control over financial reporting.     Date: March 31, 2008 By: /s/Kevin A. Schmidt         Principal Financial Officer
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