Exhibit 31.02

CERTIFICATION PURSUANT TO SECTION 302
OF THE SARBANES-OXLEY ACT OF 2002

I, Scott H. DeLong III, certify that:

1.       I have
reviewed this quarterly report on Form 10-Q of KMG America Corporation;

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)) for the registrant and have:

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| | (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;  
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| | (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;         
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| | (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 our evaluation; and                                                                                              
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| | (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 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; and

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 the registrants board of directors (or
persons performing the equivalent functions):

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| | (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
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| | (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.                                                                                               

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|---------------------- |  | ------------------------- | -----------------------------------------------
|Date:   August 9, 2007 |  | /s/   Scott H. DeLong III
|                       |  |                          
|                       |  |                           | Scott H. DeLong III                            
|                       |  |                           | Senior Vice President & Chief Financial Officer
|                       |  |                           | (Principal Financial Officer)                  

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