EXHIBIT 31.2

CERTIFICATION

I, Thomas D. Allen, certify that:

(1)  
          I have reviewed this amended annual report on Form 10-K/A of ACME Communications, Inc.;

(2)  
          Based on my knowledge, this annual 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 this annual
report;

(3)  
          Based on my knowledge, the financial statements, and other financial information
          included in this annual report, fairly present in all material respects the
          financial condition, results of operations and cash flows of the registrant as
          of, and for, the periods presented in this
annual report;

(4)  
          The registrants other certifying officer and I are responsible for
          establishing and maintaining disclosure controls and procedures (as defined in
          Exchange Act Rules 13a-14 and 15d-14) for the registrant and have:

|a. |  | designed such disclosure controls and procedures to ensure that material
               information relating to the registrant, including its consolidated subsidiaries,
               is made known to us by others within those entities, particularly during the
               period in which this annual report is being prepared;
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|b. |  | evaluated the effectiveness of the registrants disclosure controls and
               procedures andas of the end of the period covered by this report (the
               Evaluation Date); and
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|c. |  | presented in this annual report our conclusions about the effectiveness of the
               disclosure controls and procedures based on our evaluation as of the Evaluation
               Date;
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(5)  
          The registrants other certifying officer and I have disclosed, based on
          our most recent evaluation, to the registrants auditors and the audit
          committee of registrants board of directors:

|a. |  | all significant deficiencies and material weaknesses in the design or operation
               of internal controls which are reasonably likely to affect the registrants
               ability to record, process, summarize and report financial information; and
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|b. |  | any fraud, whether or not material, that involves management or other employees
               who have a significant role in the registrants internal controls over
               financial reporting; and
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Date: August 6,
2004

/s/  Thomas D. Allen
Executive Vice President and Chief Financial Officer