**Exhibit      31.2**

**Advanced      Communications Technologies, Inc.**

**Officer’s      Certificate Pursuant To Section 302**

|   | 1.  | I have reviewed this Form 10-KSB/A of Advanced              Communications Technologies, Inc.; |
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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 small business issuer 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))              for              the small business issuer 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 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; |
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|   | (b) | Omitted; |
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|   | (c) | Evaluated                the effectiveness of the small business issuer's disclosure controls                and                procedures and presented in this report my 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 small business issuer's internal                control                over financial reporting that occurred during the small business                issuer's                most recent fiscal quarter (the small business issuer's fourth fiscal                quarter in the case of an annual report) that has materially affected,                or                is reasonably likely to materially affect, the small business issuer's                internal control over financial reporting. |
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|   | 5.  | The Registrant’s other certifying officer and I have              disclosed, based on my most recent evaluation of internal control over              financial reporting, to the small business issuer's auditors and the              audit              committee of the small business issuer'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 small business issuer'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 small              business issuer's internal control over financial reporting. |
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| /s/              John E.              Donahue                                      |   |   |   |
| John                E. DonahueVice                President and Chief Financial Officer |   |   |        |

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