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                                  EXHIBIT 31.2

                          SECTION 302 CERTIFICATION OF
                          PRINCIPAL ACCOUNTING OFFICER

   I,   Andrew Perz, certify that:

1.   I have reviewed this Annual Report on Form 10-K of AMERICAN TECHNICAL
     CERAMICS CORP.;

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 Company as of, and for, the periods presented in this report;

4.   The Company's other certifying officer(s) 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 Company 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 Company, 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 Company'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 Company's internal control
     over financial reporting that occurred during the Company's most recent
     fiscal quarter that has materially affected, or is reasonably likely to
     materially affect, the Company's internal control over financial reporting;
     and

5.   The Company's other certifying officer and I have disclosed, based on our
     most recent evaluation of internal control over financial reporting, to the
     Company's auditors and the audit committee of the Company'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 Company's ability to record, process,
     summarize and report financiinformation; and

     b) any fraud, whether or not material, that involves management or other
     employees who have a significant role in the Company's internal control
     over financial reporting.

                  Date:        September 26, 2006
                        ---------------------------------

                           /S/ ANDREW R. PERZ
                        ---------------------------------
                              Vice President, Finance

                           Principal Accounting Officer

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