**Exhibit
        31.2**
 
 **CERTIFICATION
        PURSUANT TO**
 **SECTION
        302 OF THE SARBANES-OXLEY ACT OF 2002 CERTIFICATION**
 
 I,
        Fred
        A. Brasch, certify that:
 
 5.  I
        have
        reviewed this annual report on Form 10-KSB of Lane Co #3, Inc. for the fiscal
        period ended September 30, 2007;
 
 6.  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;
 
 7.  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;
 
 8.  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 we
        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 is made known to us by
        others
        within that entity, 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 small business issuer’s internal control over
        financial reporting that occurred during the small business issuer’s fourth
        fiscal quarter that has materially affected, or is reasonably likely to
        materially affect, the small business issuer’s internal control over financial
        reporting;
 
 9.
        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
        registrant’s auditors and the audit committee of the registrant’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 have identified for the small
        business issuer’s 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 control over financial
        reporting.
  Date:
                  December 7, 2007/s/
                  Fred A. BraschName:
                  Fred A. BraschTitle:
                  Chief Financial Officer