**EXHIBIT      31.2**

**CERTIFICATION      OF CHIEF FINANCIAL OFFICER**

|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                      (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 small business                issuer,                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) Designed such internal control over financial reporting, or                caused such internal control over financial reporting to be designed                under                our supervision, to provide reasonable assurance regarding the reliability                of financial reporting and the preparation of financial statements                for                external purposes in accordance with generally accepted accounting                principles;                    |
|   |                      (c) Evaluated the effectiveness of the small business issuer’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                                                                                                                     |
|   |                      (d) Disclosed in this report any change in the small business                issuer’s internal control over financial reporting that occurred during                the small business issuer’s fourth fiscal quarter that has materially                affected, or is reasonably likely to materially affect, the small                business                issuer’s internal control over financial reporting; and                                                             |

|   |                      (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 small business issuer’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 small business                issuer’s                internal control over financial                reporting.                                                                                                                     |

|                              | FIRST                METROPLEX CAPITAL, INC.                                                                                                                                                                                                                                                                                                                                                           |
|-----------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                              |                                                                                                                                                                                                                                                                                                                                                                                                   |
| Date:                May 15, 2007 |                      By: /s/ Sue                Higgs                                                     |
|                              |                      Sue Higgs                                                                                                                                                                                                                                                                                                                                                |
|                              |                      Chief Financial Officer                                                                                                                                                                                                                                                                                                                                  |

----