**Exhibit
      31.2**


**CERTIFICATION
      FOR ANNUAL REPORTS ON FORM 10-KSB**





I,
      Jack
      Brehm, certify that:





1. I
      have
      reviewed this annual report on Form 10-KSB of Longfoot Communications Corp.
      (“Registrant”);





2. Based
      on
      my knowledge, this annual 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 annual report;





3. Based
      on
      my knowledge, the financial statements, and other financial information included
      in this annual report, fairly present in all material respects the financial
      condition, results of operations and cash flows of the Registrant as of, and
      for, the periods presented in this annual report;





4. The
      Registrant’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 Registrant 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 Registrant 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 Registrant’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 Registrant’s internal control over financial
      reporting that occurred during the Registrant’s most recent fiscal quarter (the
      Registrant’s fourth fiscal quarter in the case of an annual report) that has
      materially affected, or is reasonably likely to materially affect, the
      Registrant’s internal control over financial reporting; and





5. The
      Registrant's other certifying officer and I have disclosed, based on our most
      recent evaluation, to the Registrant's auditors and the audit committee of
      Registrant's board of directors (or persons performing the equivalent
      function):





(a) all
      significant deficiencies in the design or operation of internal controls which
      could adversely affect the Registrant's ability to record, process, summarize
      and report financial data and have identified for the Registrant's auditors
      any
      material weaknesses in internal controls; and


.


(b) any
      fraud, whether or not material, that involves management or other employees
      who
      have a significant role in the Registrant's internal controls; and





Date:
                  December 19, 2006
              /s/
                  Jack
                  Brehm
                Jack
                  Brehm, Chief Financial Officer