Exhibit 31.2
                                  CERTIFICATION


I, Michael P. Cifone, certify that:

1.    I have reviewed this Amendment No. 1 to the Annual Report on Form 10-K of
      ACMAT Corporation; and

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.


Date:    October 19, 2004
                                                         /s/ Michael P. Cifone
                                                         -----------------------
                                                         Chief Financial Officer

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