| 1. | I have reviewed this annual report      on Form 10-KSB, as      amended on Form 10-KSB/A, of Pacific Coast National      Bancorp; |
|----|-----------------------------------------------------------------------------------------------------------------------------------|

| 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(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 small business issuer andhave: |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 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) | designed such internal control      over financial reporting, or caused such internal control over financial      reporting to be designed under our supervision, to provide reasonable      assurance regarding the reliability of financial reporting and the      preparation of financial statements for external purposes in accordance      with generally accepted accounting  principles; |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |   |
|--------|--------|

| c) | 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 |
|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| d) | 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 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(s) 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:  April 18, 2008 | By:    |  /s/ Terry      Stalk   |   |
|----------------------------|--------|------------------------------|--------|
|                       |   | Terry Stalk                  |   |
|                       |   | Chief Financial      Officer |   |
|                       |   |                         |   |