Exhibit 31.2

CERTIFICATION

I, George J. Mehm, Jr., certify
that:

|1. | I
have reviewed this quarterly report on Form 10-QSB of U.S. Helicopter Corporation;
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|2. | Based
on my knowledge, this quarterly 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 quarterly report;
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|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 registrant as of, and for, the periods presented in
this report;
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|4. | The
registrant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  registrant and have:
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| | (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  registrant, 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;
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| | (b) | Evaluated
the effectiveness of the registrant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
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| | (c) | Disclosed
in this report any change in the registrants internal control over financial
reporting that occurred during the registrants second fiscal quarter that has
materially affected, or is  reasonably likely to materially affect, the registrants
internal control over financial reporting; and
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|5. | The
registrants other certifying officers and I have disclosed, based on our most
recent evaluation of internal control over financial reporting, to the registrants
auditors and the audit committee of  registrants board of directors (or persons
performing the equivalent functions):
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| | (a) | All
significant deficiencies and material weaknesses in the design or operation of internal
control over financial reporting which adversely affect the registrants ability to
record, process,  summarize and report financial information; and
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| | (b) | Any
fraud, whether or not material, that involves management or other employees who have a
significant role in the registrants internal control over financial reporting.
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Date: May 15, 2006

| |  | /s/ George J. Mehm, Jr.                                           | 
| |  | ----------------------------------------------------------------- | 
| |  | George J. Mehm, Jr.Sr. Vice President and Chief Financial Officer |