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: May 11, 2010
    /s/ Robert J. DavisRobert J. Davis,Chief Financial Officer