**Exhibit
      31.2**





**CERTIFICATION
      OF CHIEF FINANCIAL OFFICER,**


**VISTULA
      COMMUNICATIONS SERVICES, INC.**





I,
      Jared
      P. Taylor, Chief Financial Officer, Vistula Communications Services, Inc.,
      certify that:





1.  I
      have
      reviewed this Quarterly Report on Form 10-QSB of Vistula Communications
      Services, Inc. (the “Quarterly Report”);





2.  Based
      on
      my knowledge, this Quarterly Report does not contain any untrue statement of
      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.  The
      registrant’s other certifying officer(s) 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)) and internal control over financial reporting
      (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) 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 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 Quarterly 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.





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





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 controls.




Date:
                May 22, 2007
            
            /s/
                Jared P. TaylorJared
                P. TaylorChief
                Financial Officer