**Exhibit 31.2         **

Rule 13a-14(a) Certificationof the Chief Financial Officer  

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**Exhibit 31.2**

** ****Rule13a-14(a)****Certification****of the Chief Financial****Officer**

I, James M. Austin, III, chief financial officer, certify that:

1.             I have reviewed this annual report on Form 10-K ofGreenville First Bancshares, Inc.

2.             Based on my knowledge, this annual report does notcontain 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.             Based on my knowledge, the financial statements,and other financial information included in this report, fairly present in allmaterial respects the financial condition, results of operations and cash flowsof the registrant as of, and for, the periods presented in this report;

4.             The other certifying officers and I are responsiblefor establishing and maintaining disclosure controls and procedures (as definedin Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant and have:

a)  Designed such disclosure controls and procedures, or causedsuch disclosure controls and procedures to be designed under our supervision,to ensure 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)  Evaluated the effectiveness of the registrant's disclosurecontrols and 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

c)  Disclosed in this report any change in the registrant'sinternal control over financial reporting that occurred during the registrant'sfourth 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 officers and Ihave disclosed, based on our most recent evaluation of internal control overfinancial reporting, to the registrant's auditors and the audit committee ofthe registrant's board of directors (or persons performing the equivalentfunctions):

                a)  All significant deficiencies and materialweaknesses in the design or operation of internal controls over financialreporting which are reasonably likely to adversely affect the registrant'sability to record, process, summarize and report financial information; and

                b)  Any fraud, whether or not material, thatinvolves management or other employees who have a significant role in the registrant'sinternal control over financial reporting.

 

Date:       March21, 2007                                                     By:         /s/ James M. Austin, III     

                                                                                                                JamesM. Austin, III

                                                                                                                ChiefFinancial Officer