**EXHIBIT      31.2**

**RULE      13a-14(a) CERTIFICATIONS**

|   |   |   | I, Keith Lowey,              certify              that:                                                                                                                                                                                                                                                                                                                                                             |
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|   | 1.     |   | I                have reviewed this quarterly report on Form 10-Q of Conihasset Capital                Partners, Inc.;                                                                                                                                                                                                                                                                                              |
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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 this                report; |
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|   | 3.     |   | Based                on my knowledge, the financial statements, and other financial information                included in this 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                report;                                   |
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|   | 4.     |   | The                registrant’s other certifying officer(s) 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                have:                                                                                                                                  |

|      (a)                  Designed such disclosure controls and procedures, or caused such                  disclosure controls and procedures to be designed under our supervision,                  to ensure that material information relating to the registrant,                  including                  its subsidiaries, is made known to us by others within those entities,                  particularly during the period in which this report is being                  prepared;                                               |
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|      (b)                  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                                                                                                                                        |
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|      (c)                  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 (the registrant’s fourth fiscal quarter in the case of an                  annual report) that has materially affected, or is reasonably likely                  to                  materially affect, the registrant’s internal control over financial                  reporting; and |

|   | 5. |   | The                registrant’s other certifying officer(s) and I have disclosed, based on                our most recent evaluation of internal control over financial reporting,                to the registrant’s auditors and the audit committee of the registrant’s                board of directors (or persons performing the equivalent                functions): |
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|      (a)                  All significant deficiencies and material weaknesses 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 |
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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 control                  over financial reporting.                                                                                                                                  |

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| Dated:                 August 14, 2007 | /s/                Keith Lowey                                  |   |
|                                        | Keith                Lowey                                      |   |
|                                        | Assistant                Secretary and Chief Financial Officer  |   |
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