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EXHIBIT 31.2

CERTIFICATION PURSUANT TO
18 U.S.C. ss 1350, AS ADOPTED PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Jacob Bar-Shalom,
certify that:

|1. | I
have reviewed this quarterly report on Form 10-QSB of ACRO Inc.
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|2. | Based
on my knowledge, this quarterly 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 quarterly                     report;
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|3. | Based
on my knowledge, the financial statements, and other financial information
                    included in this quarterly report, fairly present in all material
respects the                     financial condition, results of operations and cash
flows of the small business                     issuer as of, and for, the periods
presented in this quarterly report;
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|4. | The
small business issuer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)) for the
small business issuer and                     have:
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| | (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 small business issuer, 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;
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| | (b) | evaluated
the effectiveness of the small business issuer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
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| | (c) | disclosed
in this report any change in the small business issuers internal           control
over financial reporting that occurred during the small business           issuers
most recent fiscal quarter that has materially affected, or is           reasonably
likely to materially affect, the small business issuers           internal control
over financial reporting; and
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|5. | The
small business issuers other certifying officer and I have disclosed,
                    based on our most recent evaluation of internal control over
financial                     reporting, to the small business issuers auditors and
the audit committee                     of the small business issuers board of
directors (or persons performing                     the equivalent functions):
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| | (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 small business issuers ability
to record, process,                     summarize and report financial information; and
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| | (b) | any
fraud, whether or not material, that involves management or other employees
                    who have a significant role in the small business issuers
internal control                     over financial reporting.
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Dated: May 15, 2007

|Signature: /s/ Jacob Bar-Shalom
Title: Acting Chief Financial Officer(Principal Financial Officer andPrincipal Accounting Officer)
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