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: February 6, 2009
    /s/ Robert J. DavisRobert J. Davis,Chief Financial Officer