Exhibit 31.2

**CERTIFICATION PURSUANT TOSECTION 302 OF THE SARBANES-OXLEY ACT OF 2002**

I, Joseph Sidebotham, Executive Vice President, Chief Financial Officer and Controller, certifythat:

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 amaterial fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which suchstatements 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 inthis quarterly report, fairly present in all material respects the financial condition, results of operations and cash flows of the Registrantas of, and for, the periods presented in this quarterly report; 

4. The Registrant’s    other certifying officer and I are responsible for establishing and maintaining    disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e))for the Registrant and we 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 consolidatedsubsidiaries, is made known to us by others within those entities, particularly    during the period in which this quarterly report is beingprepared;

b) evaluated the effectiveness of the Registrant’s disclosure controls and procedures andpresented in this quarterly report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of theperiod 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 that has materially affected, or is reasonably likely tomaterially affect, the Registrant’s internal control over financial reporting; and

5. The Registrant’s other certifying officer and I have disclosed, based on our most recentevaluation of internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f)), to the Registrant’s auditors and theaudit committee of Registrant’s board of directors:

a) all significant deficiencies and material weaknesses in the design or operation of internalcontrol over financial reporting which are reasonably likely to adversely affect the Registrant’s ability to record, process, summarize andreport financial information; and

b) any fraud, whether or not material, that involves management or other employees who have asignificant role in the Registrant’s internal control over financial reporting.

|                     |   |                                           |
|--------------------------|--------|------------------------------------------------|
| Date: September 10, 2004 |   | __________________________                     |
|                     |   | Joseph Sidebotham                              |
|                     |   | Executive Vice President, Chief Financial      |
|                     |   | Officer and Controller                         |
|                     |   | (Principal Financial & Accounting Officer) |

 

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