**Exhibit 31.2**

 

Certification ofPrincipal Financial Officer

Pursuant to U.S.C.Section 7241, as Adopted

Pursuant to Section 302of theSarbanes-Oxley Act of 2002

 

I, David M. Tierney,certify that:

 

1)     Ihave reviewed this Quarterly Report on Form 10-Q of Reef Global Energy IV,L.P. (the “Registrant”);

 

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 the Registrant as of, andfor, the periods presented in this report;

 

4)     TheRegistrant’s other certifying officer 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 Registrant and we have:

 

a)     Designed such disclosure controls and procedures, or causedsuch disclosure controls and procedures to be designed under our supervision,to ensure that material information relating to the Registrant, 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)    Designed such internal control over financial reporting, orcaused such internal control over financial reporting to be designed under oursupervision, to provide reasonable assurance regarding the reliability offinancial reporting and the preparation of financial statements for externalpurposes in accordance with generally accepted accounting principals;

 

c)     Evaluated the effectiveness of the Registrant’s disclosurecontrols and procedures and presented in this report our conclusions about theeffectiveness of the disclosure controls and procedures, as of the end of theperiod covered by this report based on such evaluation; and

 

d)    Disclosed in this report any change in the Registrant’sinternal control over financial reporting that occurred during the Registrant’smost recent fiscal quarter (the Registrant’s fourth fiscal quarter in the caseof an annual report) that has materially affected, or is reasonably likely tomaterially affect, the Registrant’s internal control over financial reporting;and

 

5)     TheRegistrant’s other certifying officer and I have disclosed, based on our mostrecent evaluation of internal control over financial reporting, to theRegistrant’s auditors and the audit committee of the Registrant’s board ofdirectors (or persons performing the equivalent functions):

 

a)     All significant deficiencies and material weaknesses in thedesign or operation of internal control over financial reporting which arereasonably 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 involvesmanagement or other employees who have a significant role in the Registrant’sinternal control over financial reporting.

 
| Date: August 14,  2008 | /s/ David M. Tierney                                 |
|-----------------------------|------------------------------------------------------|
|                        | David M. Tierney                                     |
|                        | Chief Accounting  Officer – Public Partnerships |
|                        | Reef Exploration, L.P.                               |
|                        | (Principal Financial  and Accounting Officer)        |

 

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