**Exhibit 31.2**

**CERTIFICATION PURSUANT TO 17 CFR240.13a-14(a)**

**(SECTION 302 CERTIFICATION)**

I, GaryGrotjohn, certify that:

1.              I have reviewed this annual report onForm 10-K of Little Sioux Corn Processors, L.L.C.;

2.                                     Basedon my knowledge, this report does not contain any untrue statement of amaterial fact or omit to state a material fact necessary to make the statementsmade, in light of the circumstances under which such statements were made, notmisleading with respect to the period covered by this report;

3.                                     Basedon my knowledge, the financial statements, and other financial informationincluded in this report, fairly present in all material respects the financialcondition, results of operations and cash flows of Little Sioux CornProcessors, L.L.C., as of, and for, the periods presented in this report;

4.                                     LittleSioux Corn Processors, L.L.C.’s other certifying officers and I are responsiblefor establishing and maintaining disclosure controls and procedures (as definedin Exchange Act Rules 13a-15(e) and 15d-15(e)) for Little Sioux CornProcessors, L.L.C., and have:

a)              Designed suchdisclosure controls and procedures or caused such disclosure controls andprocedures to be designed under our supervision, to ensure that materialinformation relating to Little Sioux Corn Processors, L.L.C., including itsconsolidated subsidiaries, is made known to us by others within those entities,particularly during the period in which this report is being prepared;

b)             Evaluated theeffectiveness of Little Sioux Corn Processors, L.L.C.’s disclosure controls andprocedures and presented in this report our conclusions about the effectivenessof the disclosure controls and procedures, as of the end of the period coveredby this report based on such evaluation; and

c)              Disclosed in thisreport any changes in Little Sioux Corn Processors, L.L.C.’s internal controlover financial reporting that occurred during Little Sioux Corn Processors,L.L.C.’s most recent fiscal quarter that has materially affected, or isreasonably likely to materially affect, Little Sioux Corn Processors, L.L.C.’sinternal control over financial reporting.

5                                        LittleSioux Corn Processors, L.L.C.’s other certifying officers and I have disclosed,based on our most recent evaluation of internal control over financialreporting, to Little Sioux Corn Processors, L.L.C.’s auditors and the auditcommittee of Little Sioux Corn Processors, L.L.C.’s board of directors (orpersons performing the equivalent functions):

a)                                   Allsignificant deficiencies and material weaknesses in the design or operation ofinternal control over financial reporting which are reasonably likely toadversely affect Little Sioux Corn Processors, L.L.C.’s ability to record,process, summarize and report financial information; and

b)                                  Anyfraud, whether or not material, that involves management or other employees whohave a significant role in Little Sioux Corn Processors, L.L.C.’s internalcontrols over financial reporting.

 
| Date:  | December 29, 2006 |                     | /s/ Gary  Grotjohn |
|--------|-------------------|--------------------------|--------------------|
|   |              | Chief Financial  Officer |

 

 

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