Exhibit 31.2

**THE MONARCH CEMENT COMPANYSECTION 13a-14(a)/15d-14(a)CERTIFICATIONS **

      I, Debra P. Roe., certify that:

1.      I have reviewed this Annual Report on Form 10-K of The Monarch CementCompany;

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 other financialinformation included in this report, fairly present in all material respects thefinancial condition, results of operations and cash flows of the registrant asof, and for, the periods presented in this report; 

4.      The registrant's other certifying officer and I are responsible forestablishing and maintaining disclosure controls and procedures (as defined inExchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financialreporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for theregistrant and have:

> 
a)      designed such disclosure controls and procedures, or caused suchdisclosure controls and procedures to be designed under our supervision,  toensure that material information relating to the registrant, including itsconsolidated 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 causedsuch internal control over financial reporting to be designed under oursupervision, to provide reasonable assurance regarding the reliability offinancial reporting and the preparation of financial statements for externalpurposes in accordance with generally accepted accounting principles;

c)      evaluated the effectiveness of the registrant's disclosure controlsand procedures and presented in this report our conclusions about theeffectiveness of the disclosure controls and procedures, as of the end of theperiod covered by this report based on such evaluation; and

d)      disclosed in this report any change in the registrant's internalcontrol over financial reporting that occurred during the registrant's mostrecent fiscal quarter that has materially affected, or is reasonably likely tomaterially affect, the registrant's internal control over financial reporting;and

5.      The registrant's other certifying officer and I have disclosed, basedon our most recent evaluation of internal control over financial reporting, tothe registrant's auditors and the audit committee of the registrant's board ofdirectors (or persons performing the equivalent functions):

> 
a)      all significant deficiencies and material weaknesses in the design oroperation of internal control over financial reporting which are reasonablylikely to adversely affect the registrant's ability to record, process,summarize and report financial information; and

b)      any fraud, whether or not material, that involves management or otheremployees who have a significant role in the registrant's internal control overfinancial information.

Date: March 15, 2007 

                                                                                          /s/ Debra P. Roe                                                                                                                            Debra P. Roe, CPA                                                                                           Chief Financial Officer and                                                                                            Assistant Secretary-Treasurer