**EXHIBIT 31.2**

 

**CERTIFICATION OF PERIODIC REPORT**

 

I, Paul Dickman, certify that:

 

1. I have reviewed this annual report onForm 10-K of Southeastern Holdings, Inc.;

 

2. Based on my knowledge, this report doesnot contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, inlight of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

 

3. Based on my knowledge, the financialstatements, 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 registrant as of, and for, the periods presented in this report;

 

4. The registrant's other certifying officerand I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)and 15d-15(e))and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f)) for the registrant andhave:

 

a. Designed such disclosurecontrols and procedures, or caused such disclosure controls and procedures to be designed under our supervision to ensure thatmaterial information relating to the registrant, including its consolidated subsidiaries, is made known to us by others withinthose entities, particularly during the period in which this report is being prepared;

 

b. Designed such internalcontrol 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 forexternal purposes in accordance with generally accepted accounting principles;

 

c. Evaluated the effectivenessof the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness ofthe disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

 

d. Disclosed in thisreport any change in the registrant's internal control over financial reporting that occurred during the registrant's most recentfiscal quarter (the registrant's 4th quarter in the case of an annual report) that has materially affected, or is reasonably likelyto materially affect, the registrant's internal control over financial reporting.

 

5. The registrant's other certifying officerand I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditorsand the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

 

a. All significant deficienciesand material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely toadversely affect the registrant's ability to record, process, summarize and report financial information; and

 

b. Any fraud, whetheror not material, that involves management or other employees who have a significant role in the registrant's internal control overfinancial reporting.

 

Date: August 15, 2018

 

	/s/ Paul Dickman                                  

Paul Dickman,

Chief Financial Officer

& Principal Accounting Officer