```
**CHIEF FINANCIAL OFFICER CERTIFICATION          Exhibit 31.2**

I, L. Joy Putnam, Chief Financial Officer, certify that:

1. I have reviewed this quarterly report on Form 10-QSB of TenthGate
Incorporated;

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 presented in this report;

4. The small business issuer's other certifying officer 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 we 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, 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;

        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 financial 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 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
small business issuer's board of directors (or persons performing equivalent
functions):

        a) All significant deficiencies and material weaknesses in the
           design or operation of internal control over financial reporting
           which are reasonably 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 involves management or
           other employees who have a significant role in the small business
           issuer's internal control over financial reporting.

Date: February 10, 2006                       /s/ L. Joy Putnam
                                              Chief Financial Officer
```