**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, Mark J. Flaherty, certify that:

 

(1)           I have reviewed this quarterly report onForm 10-Q for the quarterly period ended March 31, 2008 of SallyHoldings LLC and Sally Capital Inc.;

 

(2)           Based on my knowledge, this report doesnot contain any untrue statement of a material fact or omit to state a materialfact necessary to make the statements made, in light of the circumstances underwhich such statements were made, not misleading with respect to the periodcovered by this report;

 

(3)           Based on my knowledge, the financialstatements, and other financial information included in this report, fairlypresent in all material respects the financial condition, results of operationsand cash flows of the registrants as of, and for, the periods presented in thisreport;

 

(4)           The registrants’ other certifyingofficer and I are responsible for establishing and maintaining disclosurecontrols and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) for the registrants and have:

 

a.             Designed suchdisclosure 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.             Evaluated theeffectiveness 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.             Disclosed inthis 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)           The registrants’ other certifyingofficer and I have disclosed, based on our most recent evaluation of internalcontrol over financial reporting, to the registrants’ auditors and the auditcommittee of the registrants’ board of directors (or persons performing theequivalent 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.             Any fraud,whether or not material, that involves management or other employees who have asignificant role in the registrants’ internal control over financial reporting.

 

Date:       May 8, 2008

 
|   | By:                                              |   /s/ MARK J. FLAHERTY |
|--------|--------------------------------------------------|----------------------------------|
|   | Mark J. Flaherty                                 |
|   | Vice President, Acting Chief Financial  Officer, |
|   | Chief Accounting Officer and Controller          |
|   | Sally Holdings LLC and Sally Capital Inc.        |

 

----