**Exhibit 31.2         **

Rule 13a-14(a) Certification of theChief Financial Officer 

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**Rule 13a-14(a)****Certificationof 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 small business issuer as of, and for, the periods presented in thisreport;

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 small business issuerand 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 small business issuer,including its consolidated subsidiaries, is made known to us by others withinthose entities, particularly during the period in which this report is beingprepared;

b)  Evaluated the effectiveness of the small business issuer'sdisclosure controls and procedures and presented in this report our conclusionsabout the effectiveness of the disclosure controls and procedures as of the endof the period covered by this report based on such evaluation; and

c)  Disclosed in this report any change in the small businessissuer's internal control over financial reporting that occurred during thesmall business issuer's fourth fiscal quarter that has materially affected, oris reasonably likely to materially affect, the small business issuer's internalcontrol over financial reporting; and

5.             The small business issuer's other certifyingofficers and I have disclosed, based on our most recent evaluation of internalcontrol over financial reporting, to the small business issuer's auditors andthe audit committee of the small business issuer's board of directors (orpersons performing the equivalent functions):

                a)  All significant deficiencies and materialweaknesses in the design or operation of internal controls over financialreporting which are reasonably likely to adversely affect the small businessissuer'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 in the smallbusiness issuer's internal control over financial reporting.

Date:       March 30, 2006                                                     By:         /s/ James M. Austin, III     

                                                                                                               JamesM. Austin, III

                                                                                                               ChiefFinancial Officer