**EXHIBIT 31.2**

** **

**CERTIFICATION OF PRINCIPAL ACCOUNTINGOFFICER**

**PURSUANT TO RULES 13a-14 AND 15d-14**

**OF THE SECURITIES EXCHANGE ACT OF 1934**

** **

I, Stephen M. Siedow, certify that:

 

I have reviewed this Amendment No. 1 toAnnual Report on Form 10-K of Petrocorp Inc.

 

Based on my knowledge, this report doesnot contain 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 annual report.

 

Based on my knowledge, the financialstatements, and other financial information included in the report, fairlypresent in all material respects the financial condition, results of operationsand cash flows of the registrant as of, and for, the periods, presented in thereport.

 

The registrant’s other certifying officerand I are responsible for establishing and maintaining disclosure controls andprocedures (as defined in Exchange Act Rules 13a-15 and 15d-15(e)) and internalcontrol over financial reporting (as defined in Exchange Act Rules 13a-15(f)and 15d-15(f)) and 15d-15(e)) and internal control over financial reporting (asdefined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant forthe registrant and have:

 
|   | a) | designed such disclosure controls and procedures or caused such  disclosure controls and procedures to be designed under my supervision, to  ensure that material information relating to the registrant, including its  consolidated subsidiaries, is made known to me by others within those  entities, particularly during the period in which this annual report is being  prepared; |
|--------|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

 

 
|   | b) | designed such internal control over financial reporting, or  caused such internal control over financial reporting to be designed under  our supervision, to provide reasonable assurance regarding the reliability of  financial reporting and the preparation of financial statements for external  purposes in accordance with generally accepted accounting principles; |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

 

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

 

 
|   | d) | disclosed in this report any change in the registrant’s internal  control over financial reporting that occurred during the registrant’s most  recent fiscal quarter that has materially affected, or its reasonably likely  to materially affect, the registrant’s internal control over financial  reporting; and |
|--------|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

 

 

----

The registrant’s other certifying officerand I have disclosed, based on our most recent evaluation of internal controlover financial reporting, to the registrant’s auditors and to the auditcommittee of the board of directors (or persons fulfilling the equivalentfunction):

 
|   | a) | all significant deficiencies in the design or operation of  internal control over financial reporting which are reasonably likely 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  other employees who have a significant role in the registrant’s internal  control over financial reporting. |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

 

 Dated:  March 19, 2010
|   |   |
|--------|--------|

                                                        
| /s/ Stephen M. Siedow |   |
|-----------------------|--------|

                                                                                                                                      Stephen  M. Siedow

                                                                                                                                      Chief Financial Officer