<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>3
<FILENAME>e601175_ex31-2.txt
<DESCRIPTION>CERTIFICATION PURSUANT TO SECTION 302
<TEXT>

                                                                    EXHIBIT 31.2

                  CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER

I, Jay A. Wolf, certify that:

1. I have reviewed this Annual Report on Form 10-KSB of MPLC, Inc.;

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, results of operations and cash flows of the registrant as
of, and for, the periods presented in this report;

4. The Chief Executive 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)) for the registrant 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 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 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

(c) Disclosed in this report any changes in the registrant's internal control
over financial reporting that occurred during the registrant's fourth fiscal
quarter, that has materially affected, or is reasonably likely to materially
affect, the registrant's internal control over financial reporting; and

5. The Chief Executive Officer 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):

(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

(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.

Date: November 7, 2006


                                          /s/ JAY A. WOLF
                                          --------------------------------------
                                          JAY A. WOLF
                                          Chief Financial Officer


                                       21
</TEXT>
</DOCUMENT>
