EXHIBIT 31.2

                    CERTIFICATION OF CHIEF FINANCIAL OFFICER

I, Lisa Pominski, certify that:

       (1) I have reviewed this Amendment No. 1 to quarterly report on Form
10-Q/A of Wilson Bank Holding Company;

       (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;


                                       /s/       Lisa Pominski
                                       -----------------------------------------
                                       Lisa Pominski, Senior Vice President and
                                       Chief Financial Officer

Date: August 9, 2004