Exhibit 31.2
 CERTIFICATION OF CHIEF FINANCIAL OFFICER
PURSUANT TO RULE 13a-14(a) OR 15d-14(a)
OF THE SECURITIES EXCHANGE ACT OF 1934,
AS ADOPTED PURSUANT TO SECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002
  1.
    
    I have reviewed this quarterly report on Form 10-Q of Liberator
Medical Holdings, Inc. and Subsidiaries (the Registrant);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 unaudited condensed consolidated 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;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 that
has materially affected, or is reasonably
likely to materially affect, the
Registrants internal 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
Registrant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 Registrants ability to record,
process, summarize and report financial
information; andb)
    
    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.
 Dated: August 16, 2010
    /s/ Robert J. DavisRobert J. Davis,Chief Financial Officer