EXHIBIT
31.2
 
 CERTIFICATION
 
 I, Alan
Weichselbaum, certify that:
 
 1. I have
reviewed this annual report on Form 10-K of Jesup & Lamont,
Inc.;
 
 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:
April 14, 2009
 
 /s/ Alan
      WeichselbaumAlan
      Weichselbaum,Chief Financial Officer(Principal
      Financial Officer)