**EXHIBIT      31.2**

**CERTIFICATION      PURSUANT TO SECTION 302**

**OF      THE SARBANES-OXLEY ACT OF 2002**

**FOR      THE CHIEF FINANCIAL OFFICER**

**AND      THE PRINCIPAL FINANCIAL OFFICER**

| 1. | I                have reviewed this quarterly report on Form 10-QSB of New Generation                Holdings, Inc.; |
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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 quarterly report; |
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| 3. | Based                on my knowledge, the financial statements, and other financial information                included in this quarterly report, fairly present in all material                respects                the financial condition, results of operations and cash flows of                the                registrant as of, and for, the periods presented in this quarterly                report; |
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| 4. | The                registrant’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)) for the registrant                and I 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 registrant is made known                to us                by others, particularly during the period in which this quarterly                report                is being prepared; |
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|   | 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 the external                purposes in accordance with generally accepted accounting                principles; |
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|   | c) | evaluated                the effectiveness of the registrant'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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|   | d) | disclosed                in this report any changes in the registrant's internal controls                over                financial reporting that occurred during the registrant's most recent                fiscal quarter (the registrant's fourth fiscal quarter) that have                materially affected, or are reasonably likely to materially affect,                the                registrant's internal controls over financial                reporting. |
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| 5. | The                registrant’s other certifying officer and I have disclosed, based on our                most recent evaluation, to the registrant's auditors and the audit                committee of registrant's board of directors (or persons performing                the                equivalent functions): |
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|   | a) | all                significant deficiencies in the design or operation of internal controls                which could adversely affect the registrant's ability to record,                process,                summarize and report financial data and have identified for the                registrant's auditors any material weaknesses in internal controls;                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 registrant's internal                controls. |
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| 6. | I                have indicated in this quarterly report whether there were significant                changes in internal controls or in other factors that could significantly                affect internal controls subsequent to the date of our most recent                evaluation, including any corrective actions with regard to significant                deficiencies and material                weaknesses. |
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|                                        |                                                                    | /                *s*                /  *Robert                Scherne* |
|                                        | *Robert                Scherne**Chief                Financial Officer* |
|                                        |                                                                    |
|  Date:                November 6, 2007 |                                                                    |

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