EXHIBIT 31.2

                                  CERTIFICATION

         I, James M. Matthew, Chief Financial Officer of Jesup & Lamont, Inc.
(formerly Empire Financial Holding Company), certify that:

1. I have reviewed this annual report on Form 10-KSB of Jesup & Lamont, Inc.
(formerly Empire Financial Holding Company);

2. Based on my knowledge, this 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;

3. Based on my knowledge, the financial statements, and other financial
information included in this annual 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;

4. The small business issuer'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), and internal control over
financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)
for the small business issuer and have:

   a) Designed such disclosure controls and procedures, or caused such 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;

   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 external
   purposes in accordance with generally accepted accounting principles;

   c) 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 and based on such evaluation;

   d) 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 fourth fiscal quarter that has materially affected or is
   reasonably likely to materially affect, the small business issuer's internal
   control over financial reporting; and

5. The small business issuer's other certifying officer 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):

   a) All significant deficiencies and material weaknesses in the design or
   operation of internal control 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

   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.

Date: March 28, 2008

/s/ James M. Matthew
--------------------
James M. Matthew,
Chief Financial Officer
(Principal Financial Officer)