Exhibit 31.2

CERTIFICATIONS

I, Alan L. Austin,
Jr., Vice President of Finance and Chief Financial Officer, certify that:

1. I have reviewed
this annual report on Form 10-KSB as amended by Amendment No. 1, Amendment No. 2,
Amendment No. 3, Amendment No. 4, Amendment No. 5, Amendment No. 6 and Amendment No. 7 on
Form 10-KSB/A of SulphCo, Inc. (as amended, the report);

2. Based on my
knowledge, this report does not contain any untrue statement of a 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 report;

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

4. The small business
issuer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)) for the small business issuer 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
small business issuer, 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;

(b) Evaluated the
effectiveness of the small business issuer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

(c) Disclosed in this
report any change in the small business issuers internal control over financial
reporting that occurred during the small business issuers most recent fiscal quarter
(the small business issuers fourth fiscal quarter in the case of an annual report)
that has materially affected, or is reasonably likely to materially affect, the small
business issuers internal control over financial reporting; and

5. The small business
issuers other certifying officer(s) and I have disclosed, based on our most recent
evaluation of internal control over financial reporting, to the small business
issuers auditors and the audit committee of the small business issuer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 small business
issuer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 small business issuers internal control over financial reporting.

|Dated: April 14, 2005 | /s/
Alan L. Austin, Jr.
|--------------------- | -----------------------

| | By:Its: | Alan L. Austin, Jr.
Vice President of  Financeand Chief  Financial  Officer
(Principal Financial andAccounting  Officer)
| | ------- | ------------------------------------------------------------------------------------------------------------------------

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