**Exhibit 31.2**

**CERTIFICATIONS**

I, Alan L. Austin, Jr., Vice President of Finance and Chief Financial Officer, certify that: 

1. I have reviewed this quarterly report on Form 10-QSB/A of SulphCo, Inc.; 

2. Based on my knowledge, this report does not contain any untrue statement of a material factor omit to state a material fact necessary to make the statements made, in light of the circumstancesunder which such statements were made, not misleading with respect to the period covered by thisreport; 

3. Based on my knowledge, the financial statements, and other financial information included inthis report, fairly present in all material respects the financial condition, results of operationsand 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 establishingand maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)and15d-15(e)) for the small business issuer and have: 

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and proceduresto be designed under our supervision, to ensure that material information relating to the smallbusinessissuer, including its consolidated subsidiaries, is made known to us by others withinthose entities,particularly during the period in which this report is being prepared; 

(b) Evaluated the effectiveness of the small business issuer’s disclosure controls and proceduresand presented in this report our conclusions about the effectiveness of the disclosure controlsandprocedures, 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 financialreporting that occurred during the small business issuer’s most recent fiscal quarter (thesmallbusiness issuer’s fourth fiscal quarter in the case of an annual report) that has materiallyaffected, or is reasonably likely to materially affect, the small business issuer’s internalcontrol over financial reporting; and 

5. The small business issuer’s other certifying officer(s) and I have disclosed, based onour most recent evaluation of internal control over financial reporting, to the small businessissuer’sauditors and the audit committee of the small business issuer’s board of directors(or personsperforming the equivalent functions): 

(a) All significant deficiencies and material weaknesses in the design or operation of internal controlover financial reporting which are reasonably likely to adversely affect the small business issuer’sability 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 significantrole in the small business issuer’s internal control over financial reporting. 

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|------------------------------------|--------------------------------------------------------------------------------------|
| Dated:  February 8, 2005 | /s/  Alan L. Austin, Jr.                                                        |
|                               | —————————————— |
|                               | By: Alan L. Austin, Jr.                                                              |
|                               | Its: Vice President of Finance and                                                   |
|                               | Chief Financial Officer                                                              |
|                               | (Principal Financial and Accounting Officer)                                         |
|                               |                                                                                 |

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