Exhibit 31.2​

CERTIFICATION BY CHIEF FINANCIAL OFFICER

I, Curtis L. Garner, Jr., certify that:

1.

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

Date: March 10, 2020

/s/ Curtis L. Garner, Jr.

Curtis L. Garner, Jr.
Chief Financial Officer