Exhibit
31.2





CERTIFICATION
      OF CHIEF FINANCIAL OFFICER PURSUANTTO
      18 U.S.C. SECTION 1350,AS
      ADOPTED PURSUANT TOSECTION
      302 OF THE SARBANES-OXLEY ACT OF
2002





I, Sarah
Jackson, CPA, certify that:





1.
I have reviewed this Form 10-Q of PSPP Holdings, Inc.(the
"Company");




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 present 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)) and internal control over
financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))
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, is made known to us
by others within those entities, particularly during the period in which this
report is being prepared;





(b)
Designed 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 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





(d)
Disclosed in this report any change in the small business issuer's internal
control over financing 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 reasonable 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 involved management or other employees
who have a significant role in the small business issuer's internal control over
financial reporting.





Dated:
      August 14, 2008
            By:
            /s/
      SARAH JACKSON,
      CPASarah
      Jackson, CPAChief
      Financial Officer (Principal Financial
Officer)