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                                                                   Exhibit 31.2
                                 CERTIFICATION

I, Robert R. Gerber, certify that:

      1.    I have reviewed this Quarterly Report on Form 10-QSB of FFD
            Financial Corporation;

      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 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;

                  (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

      5.    The small business issuer's other certifying officer 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

                  (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: November 14, 2006                /s/Robert R. Gerber
                                       ----------------------------------------
                                       Robert R. Gerber
                                       Senior Vice President, Treasurer and
                                       Chief Financial Officer