---

---

# 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.
|-- | -----------------------------------------------------------------

|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;
|-- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|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;
|-- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|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:
|-- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | (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;
| | --- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | (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
| | --- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | (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
| | --- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|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):
|-- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|(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
|--- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|(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.
|--- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Date: November 9, 2006

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



---

---