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Exhibit 31.2

# CERTIFICATION PURSUANT
TO18 U.S.C. ss 1350, AS
ADOPTED PURSUANT TOSECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002

I, Gabby Klausner,
certify that:

| | 1. | I
have reviewed this Quarterly Report on Form 10-Q of ACRO 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;
| | -- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | 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))  and internal  control over
financial  reporting (as defined in Exchange Act Rules  13a-15(f)          and 15d-15(f))
 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  subsidiaries,  is made known to us by others                   within
those entities, particularly during the period in which this report is being prepared;
| | --- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | (b) | Designed
such internal  control over financial  reporting,  or caused such internal  control over
                  financial  reporting to be designed  under our  supervision,  to
provide  reasonable  assurance                   regarding the reliability of financial
 reporting and the  preparation of financial  statements                   for external
purposes in accordance with generally accepted accounting principles;
| | --- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | (c) | 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
| | --- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | (d) | 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                   forth fiscal  quarter in the case of an
annual  report)  that has  materially  affected,  or is                   reasonably
likely to materially affect, the registrant's 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 the registrant's board of
directors:
| | -- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | (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 control over
financial reporting.
| | --- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| |  | By: /s/ Gabby KlausnerGabby KlausnerChief Financial Officer(Principal Financial Officer andPrincipal Accounting Officer)
| |  | --------------------------------------------------------------------------------------------------------------------------------------

Date: May 14, 2008



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