**EXHIBIT      31.2 **

**CERTIFICATION      PURSUANT TO SECTION 302 OF THE SARBANES OXLEY ACT**

**CERTIFICATE**

| (1)    | I                have reviewed this 10-QSB of Secured Digital Storage Corporation                (the                “Company”);                                                                                                                                                                                                                                                                            |
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| (2)    | Based                on my knowledge, this report does not contain any untrue statement                of a                material fact or omit to state a material fact necessary to make                the                statements made, in light of the circumstances under which such statements                were made, not misleading with respect to the period covered by the                report;      |
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| (3)    | Based on my              knowledge,              the financial statements, and other financial information included              in the              report, fairly present in all material respects the financial condition,              results of operations and cash flows of the small business issuer,              as of,              and for, the periods presented in the report**;**                        |
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| (4)    | The Company’s other              certifying officer and I are responsible for establishing and maintaining              disclosure controls and procedures (as defined in Exchange Act Rules              13a-15(e) and 15d-15(e)) and internal control over financial reporting              (as              defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for              the Company and have: |

| (5) | The                Company’s other certifying officer and I have disclosed, based on our most                recent evaluation of internal control over financial reporting, to                the                Company’s auditors and the audit committee of the Company’s board of                directors (or persons fulfilling the equivalent                functions): |
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| Dated:                May 13, 2008 | /s/                Patrick J. Gainer |
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|                               |                                 | Patrick                J. Gainer, Chief Financial Officer |
|                               |                                 | (principal                financial and accounting officer) |