**EXHIBIT 31.2**

 

**CERTIFICATION OF PRINCIPAL FINANCIAL ANDACCOUNTING OFFICER**

Section302 Certification

 

I, David R. Reberger,certify that:

 

1.                                       I have reviewed this Amendment No. 1 toannual report on Form 10-KSB of Elixir Gaming Technologies, Inc., (formerlyknown as VendingData Corporation);

 

2.                                       Based on my knowledge, this annual reportdoes not contain any untrue statement of a material fact or omit to state amaterial fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading withrespect to the period covered by this report;

 

3.                                       Based on my knowledge, the financialstatements and other financial information included in this report, fairlypresent in all material respects the financial condition, results of operationsand cash flows of the small business issuer as of, and for, the periodspresented in this report;

 

4.                                       The small business issuer’s othercertifying officer and I are responsible for establishing and maintainingdisclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)and 15d-15(e)) for the small business issuer and have:

 

a)              Designed such disclosurecontrols and procedures, or caused such disclosure controls and procedures tobe designed under our supervision, to ensure that material information relatingto the small business issuer, including its consolidated subsidiaries, is madeknown to us by others within those entities, particularly during the period inwhich this report is being prepared;

 

b)             Evaluated the effectivenessof the small business issuer’s disclosure controls and procedures and presentedin this report our conclusions about the effectiveness of the disclosurecontrols and procedures as of the end of the period covered by this reportbased on such evaluation; and

 

c)              Disclosed in this report anychange in the small business issuer’s internal control over financial reportingthat occurred during the small business issuer’s fourth fiscal quarter that hasmaterially affected, or is reasonably likely to materially affect, the smallbusiness issuer’s internal control over financial reporting; and

 

5.                                       The smallbusiness issuer’s other certifying officer and I have disclosed, based on ourmost recent evaluation of internal control over financial reporting, to thesmall business issuer’s auditors and the audit committee of the small businessissuer’s board of directors (or persons performing the equivalent functions):

 

a)              All significant deficienciesand material weaknesses in the design or operation of internal control overfinancial reporting which are reasonably likely to adversely affect the smallbusiness issuer’s ability to record, process, summarize and report financialdata information; and

 

b)             Any fraud, whether or notmaterial, that involves management or other employees who have a significantrole in the small business issuer’s internal control over financial reporting.

 
| Date:  November 12, 2007 | By:                      | /s/David  R. Reberger |
|--------------------------|--------------------------|-----------------------|
|                     | David  R. Reberger,      |
|                     | Chief  Financial Officer |

 

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