**EXHIBIT
      31.2**











**CERTIFICATION
      OF PRINCIPAL ACCOUNTING OFFICER PURSUANT TO**


**SECTION
      302 OF THE SARBANES-OXLEY ACT**




I, John
      Markovitch, Jr., hereby certify that:





1.  I
      have
      reviewed this quarterly report on Form 10-QSB of Alpha Motorsport, Inc. (the
      Issuer).




2.  Based
      on
      my knowledge, this quarterly 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 quarterly report.





3.  Based
      on
      my knowledge, the financial statements, and other financial information included
      in this quarterly report, fairly present in all material respects our financial
      condition, results of operations and cash flows as of, and for, the periods
      presented in this quarterly report.





4.  The
      other certifying officer(s) 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)):





(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 Alpha Motorsport, Inc., 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)
      Evaluated the effectiveness of Alpha Motorsport, Inc.'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





(c)
      Disclosed in this report any change in our internal control over financial
      reporting that occurred during our most recent fiscal quarter (the fourth fiscal
      quarter in the case of an annual report) that has materially affected, or is
      reasonably likely to materially affect, our internal control over financial
      reporting; and





5.  The
      Issuer's other certifying officer(s) and I have disclosed, based on our most
      recent evaluation of internal control over financial reporting, to our auditors
      and the audit committee of our 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 our 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 our internal control over financial reporting.








**Alpha
      Motorsport, Inc.** **,
      Registrant**





/s/
      John
      Markovitch, Jr.


By:
      John
      Markovitch, Jr., Treasurer and Principal Accounting Officer





Dated:
      November 13, 2006