**EXHIBIT 31.2****CERTIFICATION**I, M. Shellie Fugate, certify that:          1. I have reviewed this annual report on Form 10-KSB of SouthEast Bancshares,Inc.;          2. Based on my knowledge, this annual report does not contain any untrue statement of amaterial fact or omit to state a material fact necessary to make the statements made, in light ofthe circumstances under which such statements were made, not misleading with respect to the periodcovered by this annual report;          3. Based on my knowledge, the financial statements, and other financial information includedin this annual report, fairly present in all material respects the financial condition, results ofoperations and cash flows of the small business issuer as of, and for, the periods presented inthis annual report;          4. The small business issuer’s other certifying officers and I are responsible forestablishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange ActRules 13a-15(f) and 15d-15(f)) for the small business issuer and have:               a) Designated such disclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure that material information relating tothe small business issuer, including its consolidated subsidiaries, is made known to us by otherswithin those entities, particularly during the period in which this report is being prepared;               b) [Omitted pursuant to SEC Release Nos. 33-8238 and 34-47986]               c) Evaluated the effectiveness of the small business issuer’s disclosure controls andprocedures and presented in this report our conclusions about the effectiveness of the disclosurecontrols and procedures, as of the end of the period covered by this report based on suchevaluation; and               d) Disclosed in this report any change in the small business issuer’s internal control overfinancial 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 hasmaterially affected, or is reasonably likely to materially affect, the small business issuer’sinternal control over financial reporting; and          5. The small business issuer’s other certifying officer(s) and I have disclosed, based on ourmost recent evaluation of internal control over financial reporting, to the small business issuer’sauditors and the audit committee of the small business issuer’s board of directors (or personsperforming the equivalent functions):               a) All significant deficiencies and material weaknesses in the design or operation of internalcontrol over financial reporting which are reasonably likely to adversely affect the small businessissuer’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 asignificant role in the small business issuer’s internal control over financial reporting.Date: March 16, 2007     /s/ M. Shellie Fugate, Chief Financial Officer     M. Shellie Fugate, Chief Financial Officer        *(Principal Financial Officer)*