Exhibit 31.2

I, Stephen C. Travis, certify that:

1.    I have reviewed this quarterly report on Form 10-Q of
      EACO 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)) 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
          subsidiary, 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 change in the
          registrant's internal control over financial
          reporting that occurred during the registrant's
          most recent fiscal quarter (the registrant's
          fourth fiscal quarter in the case of an annual
          report) 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
          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
          controls over financial reporting.



Date:  November 12, 2004
                              /s/ Stephen C. Travis
                              Stephen C. Travis
                              Director of Finance