**EXHIBIT
        31.2**
 
 **CERTIFICATION
        OF CHIEF FINANCIAL OFFICER PURSUANT TO**
 **SECTION
        302 OF THE SARBANES-OXLEY ACT**
 
 I,
        Cheryl
        Lim Paik Suan, hereby certify that:
 
 1.
        I have
        reviewed this Annual report on Form 10K-SB of PTM Publications Incorporated
        (the
        Issuer).
 
 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 our
        financial condition, results of operations and cash flows as of, and for,
        the
        periods presented in this Annual report.
 
 (4)
        The
        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)):
 
 (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 PTM Publications Incorporated, 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)
        Evaluated the effectiveness of PTM Publications Incorporated'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
 
 (c)
        Disclosed in this report any change in our internal control over financial
        reporting that occurred during our most recent fiscal quarter (the fourth
        fiscal
        quarter in the case of an Annual report) that has materially affected, or
        is
        reasonably likely to materially affect, our internal control over financial
        reporting; and
 
 (5)
        The
        Issuer's other certifying officer(s) and I have disclosed, based on our most
        recent evaluation of internal control over financial reporting, to our auditors
        and the audit committee of our board of directors (or persons performing
        the
        equivalent functions):
 
 (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 our 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 our internal control over financial reporting.
 
 PTM
        Publications Incorporated, Registrant
 
 Dated:
        May 24, 2007   /s/
        Cheryl Lim Paik Suan
 By:
        Cheryl Lim Paik Suan, Principal Accounting Officer, Treasurer
        and Director