Exhibit 31.2**CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER****PURSUANT TO SECTION 302 OF THE SARBANES–OXLEY ACT OF 2002**     I, Ronald B. Hutchison, certify that:     1. I have reviewed this quarterly report on Form 10-Q of Interstate Bakeries Corporation;     2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit tostate a material fact necessary to make the statements made, in light of the circumstances under which suchstatements 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 thisreport, fairly present in all material respects the financial condition, results of operations and cashflows of the registrant as of, and for, the periods presented in this report;     4. The registrant’s other certifying officers and I are responsible for establishing and maintainingdisclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for theregistrant and have:     a) designed such disclosurecontrols and procedures, orcaused such disclosure controlsand procedures to be designedunder our supervision, toensure that materialinformation relating to theregistrant, including itsconsolidated subsidiaries, ismade known to us by otherswithin those entities,particularly during the periodin which this report is beingprepared;     b) designed such internalcontrol over financialreporting, or caused suchinternal control over financialreporting to be designed underour supervision, to providereasonable assurance regardingthe reliability of financialreporting and the preparationof financial statements forexternal purposes in accordancewith generally acceptedaccounting principles;     c) evaluated the effectivenessof the registrant’s disclosurecontrols and procedures andpresented in this report ourconclusions about theeffectiveness of the disclosurecontrols and procedures, as ofthe end of the period coveredby this report based on suchevaluation; and     d) disclosed in this report anychange in the registrant’sinternal control over financialreporting that occurred duringthe registrant’s most recentfiscal quarter (theregistrant’s fourth fiscalquarter in the case of anannual report) that hasmaterially affected, or isreasonably likely to materiallyaffect, the registrant’sinternal control over financialreporting; and     5. The registrant’s other certifying officers and I have disclosed,based on our most recent evaluation of internal control overfinancial reporting, to the registrant’s auditors and the auditcommittee of the registrant’s board of directors (or personsperforming the equivalent functions):     a) all significant deficienciesand material weaknesses in thedesign or operation of internalcontrol over financialreporting which are reasonablylikely to adversely affect theregistrant’s ability to record,process, summarize and reportfinancial information; and     b) any fraud, whether or notmaterial, that involvesmanagement or other employeeswho have a significant role inthe registrant’s internalcontrol over financialreporting.Dated:October 6, 2006         By: /s/ Ronald B. Hutchison       Ronald B. Hutchison      Executive Vice President and Chief Financial Officer      (Principal Financial and Accounting Officer)