Exhibit 31.2

Certification
of Principal Financial Officer
Pursuant to SEC Rule
13a-14(a)/15d-14(a)

I, William E.
Hantke, certify that:

|1. | I
have reviewed this Form 10-Q of NTR Acquisition Co. for the quarter          ended June
30, 2007;
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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 internal          control over financial reporting (as
defined in Exchange Act Rules          13a-15(f) and 15d-15(f)) for the registrant and
have:
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| | (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
consolidated 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) | 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 statement for external
purposes                   in accordance with generally accepted accounting principles;
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| | (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
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| | (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 (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
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|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 3, 2007 | /s/ William E. Hantke                 
|---------------------- | --------------------------------------
|                       | Name: **William E. Hantke**           
|                       | Title: **Principal Financial Officer**