**Exhibit 31.2**

 

CERTIFICATIONS

 

 

I, Alan Schroering, certify that:

 

1.         I have reviewed the Form 10-Q for the quarter ended March 31, 2009 ofIndustrial Services of America, Inc.;

 

2.        Based on my knowledge, this report does not contain any untrue statement of amaterial fact or omit to state a material fact necessary to make the statementsmade, in light of the circumstances under which such statements were made, notmisleading with respect to the period covered by this report;

 

3.        Based on my knowledge, the financial statements, and other financial informationincluded in this report, fairly present in all material respects the financialcondition, results of operations and cash flows of the registrant as of, andfor, the periods presented in this report;

 

4.        The registrant's other certifying officer and I are responsible for establishingand maintaining disclosure controls and procedures (as defined in Exchange ActRules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (asdefined in Exchange Act Rules 13a-15(f) and 15d-15(f) for the registrant andhave:

a)         designed suchdisclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure that materialinformation relating to the registrant, including its consolidated subsidiaries,is made known to us by others within those entities, particularly during theperiod in which this report is being prepared;

b)         designed suchinternal control over financial reporting, or caused such internal control overfinancial reporting to be designed under our supervision, to provide reasonableassurance regarding the reliability of financial reporting and the preparationof financial statements for external purposes in accordance with generallyaccepted accounting principles;

c)         evaluated theeffectiveness of the registrant's disclosure controls and procedures andpresented in this report our conclusions about the effectiveness of thedisclosure controls and procedures, as of the end of the period covered by thisreport based on such evaluation; and

d)         disclosed in thereport any change in the registrant's internal control over financial reportingthat occurred during the registrant's most recent fiscal quarter (theregistrants' fourth fiscal quarter in the case of an annual report) that hasmaterially affected, or is reasonably likely to materially affect, theregistrant's internal control over financial reporting; and

 

5.        The registrant's other certifying officer and I have disclosed, based on ourmost recent evaluation of internal control over financial reporting, to theregistrant'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 operationof internal control over financial reporting which are reasonably likely toadversely affect the registrant's ability to record, process, summarize andreport financial information; and

b)        any fraud, whether or not material, that involves management or other employeeswho have a significant role in the registrant's internal control over financialreporting.

 

| May 15, 2009
 /s/ Alan Schroering
Date
Alan Schroering, Chief Financial Officer
 

  |
|-----------------------------------------------------------------------------------------------------|