**Exhibit 31.2**

CERTIFICATIONOF CHIEF FINANCIAL OFFICER, VISTULA COMMUNICATIONS SERVICES, INC.

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

1.                  Ihave reviewed this Quarterly Report on Form 10-QSB of Vistula CommunicationsServices, Inc.;

2.                  Basedon my knowledge, this Quarterly Report does not contain any untrue statement ofmaterial fact or omit to state a material fact necessary to make the statementsmade, in light of the circumstances under which such statements were made, notmisleading with respect to the period covered by this Quarterly Report;

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.                  Theregistrant’s other certifying officer(s) and I are responsible for establishingand maintaining disclosure controls and procedures (as defined in Exchange ActRules 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 registrantand we 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 the registrant, including its consolidatedsubsidiaries, is made known to us by others within those entities, particularlyduring the period in which this Quarterly Report is being prepared;

b)               evaluatedthe effectiveness of the registrant’s disclosure controls and procedures andpresented in this Quarterly Report our conclusions about the effectiveness ofthe disclosure controls and procedures, as of the end of the period covered bythis Quarterly Report based on such evaluation; and

c)                disclosedin this 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.

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

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

b)               anyfraud, whether or not material, that involves management or other employees whohave a significant role in the registrant’s internal controls.
|                        |   | /s/ JARED P. TAYLOR     |
|------------------------|--------|-------------------------|
| Date: August 14,  2006 |   | Jared P. Taylor         |
|                   |   | Chief Financial Officer |

 

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