Exhibit
      31.2




Section
      302 Certification




I,
      Paul
      deBary, certify that:




1.I
      have reviewed this quarterly report on Form 10-QSB of Catskill Litigation
      Trust;




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 annual report, fairly present in all material respects the
      financial condition, results of operations and cash flows of
      Catskill  Litigation Trust as of, and for, the periods presented in
      this quarterly report;




4.Catskill  Litigation
      Trust’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) and 15d-15(e) for Catskill  Litigation Trust 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 Catskill  Litigation Trust, (which has no
      consolidated subsidiaries), is made known to us by others, particularly during
      the period in which this quarterly report is being prepared;




b)evaluated
      the effectiveness of Catskill  Litigation Trust’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 quarterly report based on such evaluation;
      and




c)disclosed
      in this quarterly report any change in the Catskill  Litigation
      Trust’s internal control over financial reporting that occurred during it’s most
      recent fiscal quarter  that has materially affected, or is reasonably
      likely to materially affect, Catskill  Litigation Trust’s internal
      control over financial reporting.




5.Catskill  Litigation
      Trust’s other certifying officer and I have disclosed, based on our most recent
      evaluation of internal control over financial reporting, to
      Catskill  Litigation Trust’s auditors and any persons performing the
      equivalent functions of an audit committee of Catskill  Litigation
      Trust):




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 Catskill  Litigation Trust’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 Catskill  Litigation Trust’s internal
      control over financial reporting.









Date:  November
                19, 2007
            /s/
              Paul
              deBaryName:
            Paul
                deBaryTitle:
            Acting
                Chief Financial
                Officer