|Exhibit 31.2
Certification Pursuant to 18 U.S.C. Section 1350, As Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002



I, Bruce R. Foster, Executive Vice President and Chief Financial Officer of 4Kids Entertainment, Inc., certify that:
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|1. |  | I have reviewed this annual report on Form 10-K/A for the year ended December 31, 2006 of 4Kids Entertainment,
                    Inc. (the registrant);
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|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;
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|3. |  | Based on my knowledge, the 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;
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|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:
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| |  |  |  | (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;
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| |  |  |  | (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; | 
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| |  |  |  | (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; and | 
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| |  |  |  | (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 (the registrant's
fourth fiscal quarter in the case of an annual report)
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 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):
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| |  |  |  | (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:
July 10, 2007
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| | By:/s/
Bruce R. Foster     
Bruce R. Foster      Executive Vice President and      Chief Financial
Officer
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