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|EXHIBIT 31.2                
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|RULE 13a-14(a) CERTIFICATION
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|I,
  Jane Morlok, certify that:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  
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|1.             I
    have reviewed this annual report on Form 10-KSB/A
  of Breda Telephone Corp.;                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
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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;
    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;
   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(e)) 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                                                                                                                                              
| |                                                                                                                                                                                                                                                                                                                                                                                                                                                                             
| | (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 (the small business
   issuers fourth fiscal quarter in the case
   of an annual report) 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.                                                                                                     
| |                                                                                                                                                                                                                                                                                                                     
| | Date:  December 20, 2007.                                                                                                                                                                                                                                                                                           

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| | /s/ Jane Morlok                     
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| | Jane Morlok, Chief Financial Officer

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