**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 Financial Officer, Treasurer and Secretary ofAtlantic Coast Entertainment Holdings, Inc., certify that:1. I have reviewed this quarterly report on Form 10-Q of Atlantic Coast Entertainment Holdings,Inc. (the “Registrant”) for the period ended March 31, 2007 (the “Report”);2. Based on my knowledge, this Report does not contain any untrue statement of a material fact oromit to state a material fact necessary to make the statements made, in light of the circumstancesunder which such statements were made, not misleading with respect to the period covered by thisReport;3. Based on my knowledge, the financial statements, and other financial information included inthis Report, fairly present in all material respects the financial condition, results of operationsand cash flows of the Registrant as of, and for, the periods presented in this Report;4. The Registrant’s other certifying officer and I are responsible for establishing and maintainingdisclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) forthe Registrant and have:     a) designed such disclosure controls and procedures, or caused such disclosure controlsand procedures to be designed under our supervision, to ensure that material informationrelating to the Registrant, including its consolidated subsidiaries, is made known to us byothers within those entities, particularly during the period in which this Report is beingprepared;     b) evaluated the effectiveness of the Registrant’s disclosure controls and procedures andpresented in this Report our conclusions about the effectiveness of the disclosure controls andprocedures, 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 financialreporting that occurred during the Registrant’s most recent fiscal quarter (the Registrant’sfourth fiscal quarter in the case of an annual report) that has materially affected, or isreasonably likely to materially affect, the Registrant’s internal control over financialreporting.5. The Registrant’s other certifying officer and I have disclosed, based on our most recentevaluation of internal control over financial reporting, to the Registrant’s auditors and the auditcommittee of Registrant’s board of directors (or persons performing the equivalent functions):     a) all significant deficiencies and material weaknesses in the design or operation ofinternal control over financial reporting which are reasonably likely to adversely affect theRegistrant’s ability to record, process, summarize and report financial information; and     b) any fraud, whether or not material, that involves management or other employees whohave a significant role in the Registrant’s internal control over financial reporting.         By:                                                  /s/ Denise Barton         DeniseBarton     *     Chief Financial Officer of Atlantic Coast     Entertainment Holdings, Inc.*   Date:May 18, 2007
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