Exhibit 31


CERTIFICATION PURSUANT TO


SECTION 302 OF THE  SARBANES-OXLEY ACT OF 2002





I, Joseph Sidebotham, Executive Vice President, Chief Financial  Officer, Controller and Interim President and CEO, certify that:





1. I have reviewed this quarterly report on Form 10-QSB of SE Financial  Corp. (Registrant);





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 the financial condition, results of operations and cash flows of the  Registrant as of, and for, the periods presented in this quarterly report;





4. I am responsible for establishing and maintaining disclosure  controls and procedures (as defined in Exchange Act Rules 13a-15(e)) for the  Registrant and I 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 quarterly report is being  prepared;





b) evaluated the effectiveness of the Registrants disclosure controls  and procedures and presented in this quarterly 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 that has materially affected, or is reasonably likely to  materially affect, the Registrants internal control over financial reporting;  and





5. I have disclosed, based on my most recent evaluation of internal  control over financial reporting (as defined in Exchange Act Rules 13a-15(f)),  to the Registrants auditors and the audit committee of Registrants board of  directors:





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: March 10, 2005 | /s/ JOSEPH SIDEBOTHAM                                                                                                
|-------------------- | ---------------------------------------------------------------------------------------------------------------------
|                     |                                                                                                                      
|                     | Joseph Sidebotham                                                                                                    
|                     | Executive Vice President, Chief Financial    Officer, Controller and Interim President and    Chief Executive Officer
|                     | (Principal Financial &    Accounting Officer and    interim acting Principal Executive Officer)