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**Exhibit 31.2**

 

**CERTIFICATIONOF PRINCIPAL FINANCIAL OFFICER**

**PURSUANT TORULE 13a-14(a) OR RULE 15d-14(a)**

**OF THE EXCHANGEACT OF 1934**

 

I, Marcia H. Kendrick, certify that:

 

| 1.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | I have reviewed this quarterly  report on Form 10-Q of Seitel, Inc.;

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| 2.

Based on my knowledge,  this quarterly 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 registrant as of, and for, the  periods presented in this report;

 

4.

The registrant'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 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 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  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 registrant'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 registrant's internal control over financial reporting.

 

Date: May 11, 2005

  /s/ Marcia H. Kendrick

Marcia H. Kendrick

Principal Financial Officer

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