**EXHIBIT 31.2****CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER****PURSUANT TO****SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002**I, Denise Barton, Senior Vice President, Chief FinancialOfficer, Treasurer and Secretary of Atlantic Coast EntertainmentHoldings, Inc., certify that:     1. I have reviewed this quarterly report on Form 10-Qof Atlantic Coast Entertainment Holdings, Inc. (the“Registrant”) for the period ended September 30,2005 (the “Report”);     2. Based on my knowledge, this Report does not contain anyuntrue statement of a material fact or omit to state a materialfact necessary to make the statements made, in light of thecircumstances under which such statements were made, notmisleading with respect to the period covered by this Report;     3. Based on my knowledge, the financial statements, andother financial information included in this Report, fairlypresent 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 areresponsible for establishing and maintaining disclosure controlsand procedures (as defined in Exchange Act Rules 13a-15(e)and 15d-15(e)) for the Registrant and have:          (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;           (b) 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 such evaluation; and           (c) 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 reasonably    likely to materially affect, the Registrant’s internal    control over financial reporting.     5. The Registrant’s other certifying officer and Ihave disclosed, based on our most recent evaluation of internalcontrol over financial reporting, to the Registrant’sauditors and the audit committee of Registrant’s board ofdirectors (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 the    Registrant’s 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 the    Registrant’s internal control over financial reporting.Date: November 10, 2005 By:     /s/ Denise Barton       Denise Barton     Chief Financial Officer of Atlantic     Coast Entertainment Holdings, Inc.