Exhibit 31.2

CERTIFICATION

I, Kirk M. Warshaw, certify that:

1. I have reviewed this annual report on Form 10-K of 24Holdings Inc.;

|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;                                                
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|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 registrant as of, and for, the periods presented
    in this report;                                                   
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|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)) and internal control over
    financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))for
    the registrant and have:
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|   | b)                                                                                                                                                                                                                                                                                                                                                        
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|   | d)                                                                                                                                                                                                                                                                                                                                                        
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|5. | The
    registrant’s other certifying officer(s) 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):                                        
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|   | a)                                                                                                                                                                                                                                                                                                                                                        
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|   | b)                                                                                                                                                                                                                                                                                                                                                        

Date: February 20, 2009

| |  | /s/ Kirk M. Warshaw                                                            |  | .
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| |  | Kirk M. Warshaw 
    Chief Financial Officer
    (Principal Financial Officer)

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