**Certification          of Chief Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley          Act of          2002**

|   | (1) | I                    have reviewed this Quarterly Report on Form 10-QSB of Pacific                    Coast                    National Bancorp; |
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|   | (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 periods covered                    by this                    report; |
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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)   | [Reserved]; |
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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 periods                  covered by this report based on such 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 fiscal quarter in the case of an                  annual report) that has materially affected, or is reasonable likely                  to                  materially affect, the registrant’s internal control over financial                  reporting; and |
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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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