EXHIBIT 31.2

# RULE
13a-14(a)/15d-14(a) CERTIFICATION

I,
Robert P. Heller, certify that:

1.       
          I have reviewed this Quarterly Report on Form 10-Q of National Home Health Care
          Corp.;

2.       
          Based on my knowledge, this Quarterly 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 Quarterly
          Report;

3.       
          Based on my knowledge, the financial statements, and other financial information
          included in this Quarterly 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 Quarterly Report;

4.       
          The Registrants other certifying officers 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)) for the Registrant and we have:

| | a)            designed
such disclosure controls and procedures, or caused such disclosure and           control
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 Quarterly Report is being prepared;
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| | b)            evaluated
the effectiveness of the Registrants disclosure controls and           procedures
and presented in this Quarterly Report our conclusions about the           effectiveness
of the disclosure controls and procedures, as of the end of the           period covered
by this Quarterly Report, based on such evaluation; and
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| | c)            disclosed
in this Quarterly 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
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5.       
          The Registrants other certifying officers 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; and
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| | b)            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.
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Date: December 14, 2006

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