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/A 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: May 15, 2009
    /s/ Robert J. DavisRobert J. Davis,Chief Financial Officer