**Exhibit 31.2**

 

**CERTIFICATIONPURSUANT TO EXCHANGE ACT RULES 13a-14(a) AND 15d-14(a),AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002**

 

I, David L. Rea, certify that:

 

(1)                                  Ihave reviewed this quarterly report on Form 10-Q for the quarterly periodended December 31, 2007 of Sally Holdings LLC and Sally Capital Inc.;

 

(2)                                  Basedon my knowledge, this report does not contain any untrue statement of amaterial fact or omit to state a material fact necessary to make the statementsmade, in light of the circumstances under which such statements were made, notmisleading with respect to the period covered by this report;

 

(3)                                  Basedon my knowledge, the financial statements, and other financial informationincluded in this report, fairly present in all material respects the financialcondition, results of operations and cash flows of the registrants as of, andfor, the periods presented in this report;

 

(4)                                  Theregistrants’ other certifying officer and I are responsible for establishingand maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) for the registrants and have:

 

a.                                       Designedsuch disclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure that materialinformation relating to the registrants, including their consolidatedsubsidiaries, is made known to us by others within those entities, particularlyduring the period in which this report is being prepared;

 

b.                                      Omitted;

 

c.                                       Evaluatedthe effectiveness of the registrants’ disclosure controls and procedures andpresented in this report our conclusions about the effectiveness of thedisclosure controls and procedures, as of the end of the period covered by thisreport based on such evaluation; and

 

d.                                      Disclosedin this report any change in the registrants’ internal control over financialreporting that occurred during the registrants’ most recent fiscal quarter (theregistrants’ fourth fiscal quarter in the case of an annual report) that hasmaterially affected, or is reasonably likely to materially affect, theregistrants’ internal control over financial reporting; and

 

(5)                                  Theregistrants’ other certifying officer and I have disclosed, based on our mostrecent evaluation of internal control over financial reporting, to theregistrants’ auditors and the audit committee of the registrants’ board ofdirectors (or persons performing the equivalent functions):

 

a.                                       Allsignificant deficiencies and material weaknesses in the design or operation ofinternal control over financial reporting which are reasonably likely toadversely affect the registrants’ ability to record, process, summarize andreport financial information; and

 

b.                                      Anyfraud, whether or not material, that involves management or other employees whohave a significant role in the registrants’ internal control over financialreporting.

 
| Date:  | February 14, 2008 |   |   |                                                 |
|--------|------------------------|--------|--------|------------------------------------------------------|
|   |                   |   |   |                                                 |
|   |                   |   |   |                                                 |
|   |                   | By:    |   | /s/ DAVID L. REA                                     |   |
|   |                   |   |   | David L. Rea                                         |
|   |                   |   |   | Senior Vice President and Chief Financial Officer of |
|   |                   |   |   | Sally Holdings LLC and Sally Capital Inc.            |

 

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