# SEMORAN FINANCIAL
CORPORATION(A Development Stage Company)

# Exhibit 31.2 Rule
15d-14(a) Certification of the Principal Financial Officer

I, Donald J. Bugea, Jr., Chief
Financial Officer, principal financial and accounting officer, certify that:

|1. | I have reviewed this quarterly report on Form 10-QSB of Semoran Financial
                    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 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 small business issuer as
                    of, and for, the periods presented in this report;
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|4. | The small business issuers other certifying officers 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 small business issuer 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 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;
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| | b)       
           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
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| | c)       
           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 that has materially affected,
          or is reasonably likely to materially affect, the small business issuers
          internal control over financial reporting; and
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|5. | The small business issuers other certifying officers 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 the small business issuer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 controls 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
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| | 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.
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Date:  August 29, 2007

By:   /s/ Donald J. Bugea, Jr.
         Donald J. Bugea, Jr.        
Chief Financial Officer, and         Principal Financial and Accounting Officer