Exhibit 31.2

         I, David M. Findlay, Chief Financial Officer of the Company, certify
that:

1.        I have reviewed this annual report on Form 10-K of Lakeland
          Financial Corporation;

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 registrant'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 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)        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
                   purpose in accordance with generally accepted accounting
                   principles;

         c)        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

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

5.        The registrant's other certifying 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 registrant's board of directors (or persons performing
          the equivalent function):

         a)       All significant deficiencies and material weaknesses in the
                  design or operation of internal controls 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:    April 12, 2005                                /s/ David M. Findlay
                                                       David M. Findlay
                                                       Chief Financial Officer