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: August 14, 2006

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