**Exhibit 31.2**
**CERTIFICATIONS**
       I, Pat Lacy, Controller and Treasurer,certify that:
       1.  I have reviewed this annual reporton Form 10-QSB as amended by Amendment No. 1 and Amendment No. 2 on Form10-QSB/A of SulphCo, Inc. (as amended, the "report");
       2.  Based on my knowledge, this reportdoes not contain any untrue statement of a material fact or omit to state amaterial fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading with respectto the period covered by this report;
       3.  Based on my knowledge, thefinancial statements, and other financial information included in this report,fairly present in all material respects the financial condition, results ofoperations and cash flows of the small business issuer as of, and for, theperiods presented in this report;
       4. The small business issuer's othercertifying officer(s) and I are responsible for establishing and maintainingdisclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)and 15d-15(e)) and internal control over financial reporting (as defined inExchange 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 oursupervision, to ensure that material information relating to the small businessissuer, including its consolidated subsidiaries, is made known to us by otherswithin those entities, particularly during the period in which this report isbeing prepared; 

(b) Designed such internal control over financialreporting, or caused such internal control over financial reporting to bedesigned under our supervision, to provide reasonable assurance regarding thereliability of financial reporting and the preparation of financial statementsfor external purposes in accordance with generally accepted accountingprinciples; 

(c) Evaluated the effectiveness of the small businessissuer's disclosure controls and procedures and presented in this report ourconclusions 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 smallbusiness issuer's internal control over financial reporting that occurred duringthe small business issuer's most recent fiscal quarter (the small businessissuer's fourth fiscal quarter in the case of an annual report) that hasmaterially affected, or is reasonably likely to materially affect, the smallbusiness 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 financialreporting, to the small business issuer's auditors and the audit committee ofthe small business issuer's board of directors (or persons performing theequivalent functions): 

(a) All significant deficiencies and materialweaknesses in the design or operation of internal control over financialreporting which are reasonably likely to adversely affect the small businessissuer's ability to record, process, summarize and report financial information;and

(b) Any fraud, whether or not material, that involvesmanagement or other employees who have a significant role in the small businessissuer's internal control over financial reporting

       

Dated: June 29, 2004.

/s/ Pat Lacy
 
By: Pat LacyIts: Controller and Treasurer(Principal Financial andAccounting Officer)