Exhibit 31.2**BankAtlantic Bancorp, Inc.**I, Valerie C. Toalson, certify that: 1. I have reviewed this annual report on Form 10-K of BankAtlanticBancorp, Inc.;  2. Based on my knowledge, this report does not contain any untruestatement of a material fact or omit to state a material fact necessary to makethe statements made, in light of the circumstances under which such statementswere made, not misleading with respect to the period covered by this report;  3. Based on my knowledge, the financial statements, and otherfinancial information included in this report, fairly present in all materialrespects the financial condition, results of operations and cash flows of theregistrant as of, and for, the periods presented in this report;  4. The registrant’s other certifying officer and I are responsiblefor establishing and maintaining disclosure controls and procedures (as definedin Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control overfinancial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))for the registrant and have: a. designed such disclosure controls andprocedures, or caused such disclosure controls and procedures to bedesigned under our supervision, to ensure that material informationrelating to the registrant, including its consolidated subsidiaries, ismade known to us by others within those entities, particularly duringthe period in which this report is being prepared;  b. designed such internal control over financialreporting, or caused such internal control over financial reporting tobe designed under our supervision, to provide reasonable assuranceregarding the reliability of financial reporting and the preparation offinancial statements for external purposes in accordance with generallyaccepted accounting principles;  c. evaluated the effectiveness of the registrant’sdisclosure controls and procedures and presented in this report ourconclusions about the effectiveness of the disclosure controls andprocedures, as of the end of the period covered by this report based onsuch evaluation; and  d. disclosed in this report any change in theregistrant’s internal control over financial reporting that occurredduring the registrant’s most recent fiscal quarter (the registrant’sfourth fiscal quarter in the case of an annual report) that hasmaterially affected, or is reasonably likely to materially affect, theregistrant’s internal control over financial reporting; and 5. The registrant’s other certifying officer and I have disclosed,based on our most recent evaluation of internal control over financialreporting, to the registrant’s auditors and the audit committee of theregistrant’s board of directors (or persons performing the equivalentfunctions): a. all significant deficiencies and materialweaknesses in the design or operation of internal control overfinancial reporting which are reasonably likely to adversely affect theregistrant’s ability to record, process, summarize and report financialinformation; and  b. any fraud, whether or not material, thatinvolves management or other employees who have a significant role inthe registrant’s internal control over financial reporting.Date: March 17, 2008     By: /s/ Valerie C. Toalson Valerie C. Toalson,Chief Financial Officer