**EXHIBIT31.2**

 

**CERTIFICATION OF PRINCIPAL ACCOUNTING OFFICER**

**PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF2002**

 

I, Ronald E. Dowdy, Group Controller, Treasurer, Secretary andPrincipal Accounting Officer of Star Buffet,Inc., certify that:

 

1. I have reviewed this annual report on Form 10-K of Star Buffet, Inc.;

 

2. Based on my knowledge, this report does not contain any untruestatement of a material fact or omit to state a material fact necessary to makethe statements made, in light of the circumstances under which such statementswere made, not misleading with respect to the period covered by this report;

 

3. Based on my knowledge, the financial statements, and other financialinformation included in this report, fairly present in all material respectsthe financial condition, results of operations and cash flows of the registrantas of, and for, the periods presented in this report.

 

4. The registrant’s other certifying officer and I are responsible forestablishing and maintaining disclosure controls and procedures (as defined inExchange Act Rules 13a-15(e) and 15d-15(e)) and have:

 

a)             designed suchdisclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision,  to ensure that material information relatingto the registrant, including its consolidated subsidiaries, is made known to usby others within those entities, particularly during the period in which thisannual report is being prepared;

 

b)            [paragraph omittedpursuant to SEC Release Nos. 33-8238 and 34-47986];

 

c)             evaluated theeffectiveness of the registrant’s disclosure controls and procedures andpresented in this annual report our conclusions about the effectiveness of thedisclosure controls and procedures, as of the end of the period covered by thisannual report based on such evaluation; and

 

d)            disclosed in thisannual report any change in the registrant’s internal control over financialreporting that occurred during the registrant’s most recent fiscal quarter thathas materially affected, or is reasonably likely to materially affect, theregistrant’s internal control over financial reporting; and

 

5. The registrant’s other certifying officer and I have disclosed, basedon our most recent evaluation of internal control over financial reporting, tothe registrant’s auditors and the audit committee of the registrant’s board ofdirectors (or persons performing the equivalent function):

 

a)             all significantdeficiencies and material weaknesses in the design or operation of internalcontrol over financial reporting which are reasonably likely to adverselyaffect the registrant’s ability to record, process, summarize and reportfinancial information; and

 

b)            any fraud, whether ornot material, that involves management or other employees who have asignificant role in the registrant’s internal control over financial reporting.

 

 
| April 28, 2006 | /s/ Ronald E. Dowdy          |   |   |
|----------------|------------------------------|--------|--------|
|           | Ronald E. Dowdy              |   |
|           | Group Controller,            |   |
|           | Treasurer, Secretary and     |   |
|           | Principal Accounting Officer |   |

 

E-1

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