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 annual
      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 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 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





c)
      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 an annual 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
      Registrant’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)