EXHIBIT 31.2 RULE 13a-14(a) CERTIFICATION I, Jane
 Morlok, certify that:1.          I
 have reviewed this annual report on Form 10-KSB of Breda Telephone Corp.;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)) and internal control over
 financial reporting (as defined in Exchange Act Rules 13a-15(f) and
 15d-15(f)) 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;(b)          Designed
 such internal control over financial reporting, or caused such internal
 control over financial reporting to be designed under our supervision, to
 provide reasonable assurance regarding the reliability of financial reporting
 and the preparation of financial statements for external purposes in
 accordance with generally accepted accounting principles;(c)          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(d)          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; and5.          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):(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 E-3   (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, 2008./s/ Jane
 MorlokJane Morlok,
 Chief Financial OfficerE-4