|   | EXHIBIT 31.2 |   |
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|   | CERTIFICATION OF PRINCIPAL FINANCIALOFFICER REQUIRED BY EXCHANGE ACT RULE13a-14(a) |   |
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| I, Dean E. Sukowatey, Acting Chief Financial Officer of ALL Fuels & Energy Company,certify that: |
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| 1. | I have reviewed this annual report on Form 10-KSB of ALL Fuels & EnergyCompany; |
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| 2. | Based on my knowledge, this 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 of the circumstances under which such statements were made, not misleadingwith respect to the period covered by this report; |
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| 3. | Based on my knowledge, the financial statements, and other financial informationincluded 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, theperiods presented in this report; |
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| 4. | The small business issuer’s other certifying officer(s) and I are responsible forestablishing and maintaining disclosure controls and procedures (as defined inExchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financialreporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the smallbusiness issuer and have: |
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| a) | designed such disclosure controls and procedures, or caused such disclosurecontrols and procedures to be designed under our supervision, to ensure thatmaterial information relating to the small business issuer is made known tous by others within those entities, particularly during the period in whichthis report is being prepared; |
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| b) | designed such internal control over financial reporting, or caused suchinternal control over financial reporting to be designed under oursupervision, to provide reasonable assurance regarding the reliability offinancial reporting and the preparation of financial statements for externalpurposes in accordance with generally accepted accounting principles; |
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| c) | evaluated the effectiveness of the small business issuer’s disclosure controlsand procedures and presented in this report our conclusions about theeffectiveness of the disclosure controls and procedures, as of the end of theperiod covered by this report based on such evaluation; and |
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| d) | disclosed in this report any change in the small business issuer’s internalcontrol over financial reporting that occurred during the small businessissuer’s most recent fiscal quarter (the small business issuer’s fourth fiscalquarter in the case of an annual report) that has materially affected, or isreasonably likely to materially affect, the small business issuer’s internalcontrol over financial reporting; and |
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| 5. | The small business issuer's other certifying officer(s) and I have disclosed, based inour most recent evaluation of internal control over financial reporting, to the smallbusiness issuer's auditors and the audit committee of small business issuer's board ofdirectors (or persons performing the equivalent functions): |
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| a) | all significant deficiencies and material weaknesses in the design oroperation of internal control over financial reporting which are reasonablylikely to adversely affect the small business issuer’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 otheremployees who have a significant role in the small business issuer’s internalcontrol over financial reporting. |
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| Date: April 15, 2008. |
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|   | /s/ DEAN E. SUKOWATEY |   |
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|   | Dean E. Sukowatey

Acting Chief Accounting Officer |   |
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