**EXHIBIT 31.2**

 

**CERTIFICATIONPURSUANT TO SECTION 302(A) OF THE SARBANES-OXLEYACT OF 2002**

 

I, Thomas E. Fox, certify that:

 

1.               I have reviewed this annual report on Form 10-KSBof Southwest Casino Corporation;

 

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 the 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 small business issuer as of, and for, the periodspresented in this report;

 

4.     Southwest Casino Corporation’s other certifying officer and Iare responsible for establishing and maintaining disclosure controls andprocedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internalcontrol over financial reporting (as defined in Exchange Act Rules 13a-15(f)and 15d-15(f)) for Southwest Casino Corporation 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 Southwest Casino Corporation, including itsconsolidated subsidiaries, is made known to us by others within those entities,particularly during the period in which this report is being prepared;

(b)   designedsuch internal control over financial reporting, or caused such internal controlover financial reporting to be designed under our supervision, to providereasonable assurance regarding the reliability of financial reporting and thepreparation of financial statements for external purposes in accordance withgenerally accepted accounting principles;

(c)   Evaluatedthe effectiveness of Southwest Casino Corporation’s disclosure controls andprocedures and presented in this report our conclusions about the effectivenessof the disclosure controls and procedures, as of the end of the period coveredby this report based on such evaluation; and

(d)   Disclosedin this report any change in Southwest Casino Corporation’s internal controlover financial reporting that occurred during Southwest Casino Corporation’sfourth quarter that has materially affected, or is reasonably likely tomaterially affect, Southwest Casino Corporation’s internal control overfinancial reporting; and

5.     SouthwestCasino Corporation’s other certifying officer and I have disclosed, based onour most recent evaluation of internal controls over financial reporting, toSouthwest Casino Corporation’s auditors and the audit committee of SouthwestCasino Corporation’s board of directors (or persons performing the equivalentfunction):

(a)   Allsignificant deficiencies and material weaknesses in the design or operation ofinternal controls over financial reporting which are reasonably likely toadversely affect Southwest Casino Corporation’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 asignificant role in Southwest Casino Corporation’s internal controls overfinancial reporting.

 

 

Date:  March 31, 2008

 
|   | /s/ Thomas E.  Fox                                                                                                     |
|--------|------------------------------------------------------------------------------------------------------------------------|
|   | Thomas E. Fox,  President and Chief Operating Officer   (principal financial officer and principal accounting officer) |

 

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