Reagarding Query to get TOP Second Value from a table

Hi guys i need to get query for   Second Latest Updated Value from a table (Note:Not The TOP Second Highest Value (or) TOP 2 values).

MeterNo           DateTime                     Load(kWh)

00212       02-04-2013 15:28:12           352.6

00212       02-04-2013 15:30:12           352.4

00212       02-04-2013 15:40:12           352.6

The Values Goes On Updating like this in table and now from the updated values  i need to get second updated value (EX:352.4)

Please help me the query for this  requirement

Regards 

Anil Pomar