**Exhibit 31.2**

 

### **CERTIFICATIONS**

 

I, Scott A. Friedman,certify that:

 

1.              Ihave reviewed this quarterly report on Form 10-Q of WPT Enterprises, Inc.;

 

2.              Basedon my knowledge, this quarterly report does not contain any untrue statementsof a material fact or omit to state a material fact necessary to make thestatement made, in light of the circumstances under which such statements weremade, not misleading with respect to the period covered by this quarterlyreport;

 

3.              Basedon my knowledge, the financial statements, and other financial informationincluded in this quarterly report, fairly present in all material respects thefinancial condition, results of operations and cash flows of the registrant asof, and for, the periods presented in this quarterly report;

 

4.              WPTEnterprises, Inc.’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 internal control overfinancial reporting (as defined in Exchange Act Rules 13a-15(f) and15d-15(f)) for WPT Enterprises, Inc., and have:

 

a.              designedsuch disclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure that materialinformation relating to WPT Enterprises, Inc., including its subsidiaries,is made known to us by others within those entities, particularly during theperiod in which this quarterly report is being prepared;

 

b.             designedsuch internal control over financial reporting, or caused such internal controlover financial reporting to be designed under our supervision, to providereasonable assurance regarding the reliability of financial reporting and thepreparation of financial statements for external purposes in accordance withgenerally accepted accounting principles;

 

c.              evaluatedthe effectiveness of WPT Enterprises, Inc.’s disclosure controls andprocedures and presented in this report our conclusions about the effectivenessof the disclosure controls and procedures, as of the end of the period coveredby this report based on such evaluation; and

 

d.             disclosedin this report any change in WPT Enterprises, Inc.’s internal control overfinancial reporting that occurred during WPT Enterprises, Inc.’s most recentfiscal quarter that has materially affected, or is reasonably likely tomaterially affect, WPT Enterprises, Inc.’s internal control over financialreporting;

 

5.              WPTEnterprises, Inc.’s other certifying officer and I have disclosed, basedon our most recent evaluation of internal control over financial reporting, toWPT Enterprises, Inc.’s auditors and the audit committee of WPTEnterprises, Inc.’s board of directors (or persons performing theequivalent functions):

 

a.               allsignificant deficiencies and material weaknesses in the design or operation ofinternal control over financial reporting which are reasonably likely toadversely affect WPT Enterprises, Inc.’s ability to record, process,summarize and report financial information; and

 

b.              anyfraud, whether or not material, that involves management or other employees whohave a significant role in WPT Enterprises, Inc.’s internal control overfinancial reporting.

 
| Date: May 9, 2008 |   | /s/ Scott A. Friedman   |
|------------------------|--------|-------------------------|
|                   |   | Scott A. Friedman       |
|                   |   | Chief Financial Officer |

 

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