**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)              I have reviewed this Quarterly Report on Form 10-Qfor the fiscal quarter ended September 30, 2008, of Reef Global Energy IV,L.P. (the “Registrant”);

 

2)              Based on my knowledge, this report doesnot contain any untrue statement of a material fact or omit to state a materialfact necessary to make the statements made, in light of the circumstances underwhich such statements were made, not misleading with respect to the periodcovered by this report;

 

3)              Based on my knowledge, the financialstatements, and other financial information included in this report, fairlypresent in all material respects the financial condition, results of operationsand cash flows of the Registrant as of, and for, the periods presented in thisreport;

 

4)              The Registrant’s other certifying officerand I are responsible for establishing and maintaining disclosure controls andprocedures (as defined in Exchange Act Rules 13a-15(e) and 15d-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)              The Registrant’s other certifying officerand I have disclosed, based on our most recent evaluation of internal controlover financial reporting, to the Registrant’s auditors and the audit committeeof the Registrant’s board of directors (or persons performing the equivalentfunctions):

 

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: November 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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