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|EXHIBIT 31.2
        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 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:
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              

| | (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:  March 28, 2007. |                                     
| |                        | /s/ Jane Morlok                     
| |                        |                                     
| |                        | Jane Morlok, Chief Financial Officer

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