EXHIBIT
31.2
OFFICER’S
CERTIFICATE
PURSUANT
TO Rule 13a-14(a) OF THE SECURITIES ACT OF 1934
I,
D.
Brian Karr, Chief Financial Officer, certify that:
1. I
have
reviewed this form 10-QSB for the quarter ended September 30, 2006 of Cardinal
Communications, 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 small business issuer as of, and
for, the periods presented in this report;
4. The
small
business issuer’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) for the small business issuer 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 small business issuer, including its consolidated
subsidiaries, is made known to the Company by others within those entities,
particularly during the period in which this report is being
prepared;
(b) [Paragraph
omitted in accordance with SEC transition instructions contained in SEC Release
34-47986]; and
(c) Disclosed
in this report any change in the small business issuer’s internal control over
financial reporting that occurred during the small business issuer’s most recent
fiscal quarter (the small business issuer’s fourth fiscal quarter in the case of
an annual report) that has materially affected, or is reasonably likely to
materially affect, the small business issuer’s internal control over financial
reporting; and
5. The
small
business issuer’s other certifying officer(s) and I have disclosed, based on our
most recent evaluation of internal control over financial reporting, to the
small business issuer’s auditors and the audit committee of the small business
issuer’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 small business issuer’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 small business issuer’s internal control over
financial reporting.
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Date:
November 20, 2006
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By:
/s/
D. Brian Karr
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Name: D.
Brian Karr
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Title: Chief
Financial Officer
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