**Exhibit 31.2**

 

CERTIFICATION OFCHIEF FINANCIAL OFFICER

PURSUANT TO SECTION 302OF THE SARBANES-OXLEY ACT OF 2002

 

I, Curtis Akey, certifythat:

 

1.             I have reviewed this annual report on Form 10-K/Aof MPC 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 such statements were made, not misleading with respect to the periodcovered by this report;

 

3.             The registrant’s other certifyingofficers and I are responsible for establishing and maintaining disclosurecontrols and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) and internal control over financial reporting (as defined inExchange Act Rule 13a-15(f) and 15d – 15(f)) for the registrant andhave:

 

(a) Designed suchdisclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure that material informationrelating to the smaller reporting company, including its consolidatedsubsidiaries, is made known to us by others within those entities, particularlyduring the period in which this report is being prepared;

 

(b) Designed suchinternal control over financial reporting, or caused such internal control overfinancial reporting to be designed under our supervision to provide reasonableassurance regarding the reliability of financial reporting and the preparationof financial statements for external purposes in accordance with generallyaccepted accounting  principles;

 

(c) Evaluated theeffectiveness of the registrant’s disclosure controls and procedures andpresented in this report our conclusions about the effectiveness of thedisclosure controls and procedures, as of the end of the period covered by thisreport based on such evaluation; and

 

(d) Disclosed inthis report any changes in the registrant’s internal control over financialreporting that occurred during the registrant’s most recent fiscal quarter (theregistrant’s fourth 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

 

4.             The registrant’s other certifyingofficers and I have disclosed, based on our most recent evaluation of internalcontrols over financial reporting, to the registrant’s auditors and the auditcommittee of the registrant’s board of directors (or persons performing theequivalent functions):

 

(a) All significantdeficiencies and material weaknesses in the design or operation of internalcontrol over financial reporting which are reasonably likely to adverselyaffect the registrant’s ability to record, process, summarize and reportfinancial information; and

 

(b) Any fraud,whether or not material, that involves management or other employees who have asignificant role in the registrant’s internal control over financial reporting.

 
|                | By:                                                | /s/ Curtis Akey |
|---------------------|----------------------------------------------------|-----------------|
| April 29, 2008 | Curtis Akey                                        |
|                | Vice President &  Chief Financial Officer |

 

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