EXHIBIT
      31.2





CERTIFICATION





I,
      Bruce
      Harmon, certify that:





1.  I
      have reviewed this annual report on Form 10-K of Accelerated Building
      Concepts Corporation; 
      2. Based on my knowledge, this annual
      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
      Registrant’s other certifying officer and I are responsible for establishing and
      maintaining disclosure controls and procedures (as defined in Exchange Act
      Rules
      13(a)-15(e) and 15(d)-15(e)) and internal controls over financial reporting
      (as
      defined in Exchange Act Rules 13(a)-15(f) and 15(d)-15(f)) for the small
      business issuer and have:


a) designed such disclosure controls and procedures, or
    caused such internal control over financial reporting 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
    me by others within those entities, particularly during the period in which
    this annual report is being prepared;

b) evaluated such internal control over financial
    reporting, or caused such internal control over financial reporting to be
    designed under our supervision, to provide reasonable assurance regarding
    the reliability of financial reporting and the preparation of financial
    statements for external purposes in accordance with generally accepted
    accounting principles;

c) evaluated the effectiveness of the small business
    issuers disclosure controls and procedures and presented in this report my
    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

d) disclosed in this report any change in the small
    business issuer's internal control over financial reporting that occurred
    during the most recent fiscal quarter (the fourth fiscal quarter in the case
    of a report) that has materially affected, or is reasonably likely to
    material affect, the small business issuer's internal control over financial
    reporting; and

5.

The small
    business issuers other certifying officer and I have disclosed, based on my
    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 controls 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 controls over financial reporting.




Date:
      April 14, 2008


/s/
              Bruce HarmonBruce
              HarmonInterim
                Chief Financial Officer
              (Principal
                Financial Officer)