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 Small Business Issuer);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 small business issuer as of,
and for, the periods presented in this report;4.
    
    The small business issuer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 small business issuer 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 small business issuer, 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 small business issuer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 small business issuers internal control
over financial reporting that occurred during the small business issuers most recent
fiscal quarter that has materially affected, or is reasonably likely to materially
affect, the small business issuers internal control over financial reporting; and
 5.
    
    The small business issuers other certifying officer and I have disclosed, based on our most
recent evaluation of internal control over financial reporting, to the small business issuers
auditors and the audit committee of small business issuer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 small business issuer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 small business issuers internal control over financial
reporting.
 Dated: November 10, 2008
    /s/ Robert J. DavisRobert J. Davis,Chief Financial Officer