**Exhibit 31.2**

**RIVERROCK ENTERTAINMENT AUTHORITY**

**CERTIFICATIONPURSUANT TO SECTION 302 OF THE SARBANES—OXLEY ACT OF 2002**

I, Jacob A. Coughlin,certify that:

1. I have reviewed thisquarterly report on Form 10-Q/A Amendment No.1 of the River RockEntertainment Authority;

2. Based on my knowledge,this report does not contain any untrue statement of a material fact or omit tostate a material fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading withrespect to the period covered by this report;

3. Based on my knowledge,the financial statements, and other financial information included in thisreport, fairly present in all material respects the financial condition,results of operations and cash flows of the registrant as of, and for, theperiods presented in this report;

4. The registrant’s othercertifying officer and I are responsible for establishing and maintainingdisclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) for the registrant 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 the registrant,  including its consolidated subsidiaries, is made known to us by others within  those entities, particularly during the period in which this report is being  prepared; |
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| b)     | Evaluated the effectiveness of the registrant’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 report based on such  evaluation; and                                                                                       |
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| 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 othercertifying officer and I have disclosed, based on our most recent evaluation ofinternal control over financial reporting, to the registrant’s auditors and theaudit committee of registrant’s board of directors (or persons performing theequivalent 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 |
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| b)     | Any fraud, whether or not material, that involves  management or other employees who have a significant role in the registrant’s  internal control over financial reporting.                                                                                                 |

 
| Date: April 17, 2007                                          |                  |
|---------------------------------------------------------------|-----------------------|
| By:                                                           | /s/ JACOB A. COUGHLIN |   |
| Jacob A. Coughlin                                             |                  |
| Assistant Financial Controller (Principal Financial  Officer) |                  |
|                                                               |                       |  |

 

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