**Exhibit
        31.2**
 Certification
        of Chief Financial Officer
 Pursuant
        to
 Exchange
        Act Rules 13a-14(a) and 15d-14(a)
 As
        Adopted Pursuant to
 Section
        302 of The Sarbanes-Oxley Act of 2002
 
 
 I,
        Richard K Brock, certify that:
 
 1.  I
        have
        reviewed this Annual Report on Form 10-KSB of Professional Lease Management
        Income Fund I, L.L.C. Liquidating Trust (the Trust);
 
 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;
 
 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,
        net assets in liquidation and statements of changes in net assets in liquidation
        of the Trust as of, and for, the periods presented in this report;
 
 4.  The
        Trust’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 Trust 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 Trust, 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;
 
 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 Trust’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 Trust’s internal control over financial
        reporting that occurred during the Trust’s most recent fiscal year that has
        materially affected, or is reasonably likely to materially affect, the Trust’s
        internal control over financial reporting; and
 
 5.  The
        Trust’s other certifying officer and I have disclosed in this report based on
        our most recent evaluation of internal control over financial
        reporting:
 
 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 Trust’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 Trust’s internal control over financial
        reporting.
 
 
 Date:
        March 27, 2007  By:  /s/
        Richard K Brock
 Richard K Brock
 Chief Financial Officer
 (Principal Financial Officer)
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