EXHIBIT 31.2





CERTIFICATION
OF PRINCIPAL FINANCIAL OFFICER





Pursuant
to Section 302 of the Sarbanes-Oxley Act of 2002





I, Edward W. Martin, III, Chief Financial Officer and Treasurer of American
Casino & Entertainment Properties LLC, certify that:





1. I have reviewed this quarterly report on Form 10-Q of American
Casino & Entertainment Properties LLC (the “Registrant”) for the period
ended September 30, 2009 (the “Report”);





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 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)) and internal control over
financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))
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)          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 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





d)          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 (the
Registrant’s fourth fiscal quarter in the case of an annual report) that has
materially affected, or is reasonably likely to materially affect, the
Registrant’s internal control over financial reporting.





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 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.





By:
                /s/
      Edward W. Martin, IIIEdward
      W. Martin, IIIChief
      Financial Officer and Treasurer ofAmerican
      Casino & Entertainment Properties LLCDate:
                November
      13, 2009