**EXHIBIT 31.2**

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**CERTIFICATIONS**

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**I, Andy Tsui, certify that:**

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**(1)**   I have reviewed this annual report on Form 10-K of Elixir GamingTechnologies, Inc.;

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**(2)**   Based on my knowledge, this report does not contain any untruestatement of a material fact or omit to state a material fact necessary to makethe statements made, in light of the circumstances under which such statementswere 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 financialinformation included in this report, fairly present in all material respectsthe financial condition, results of operations and cash flows of the registrantas of, and for, the periods presented in this report;

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**(4)**   The registrant’s othercertifying officer(s) and I are responsible for establishing and maintaining disclosure controlsand procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) and internal control over financial reporting (as defined inExchange Act Rules 13a-15(f) and 15d-15(f)) for the company and have:

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**(a)**   designed such disclosure controls and procedures, or caused suchdisclosure controls and procedures to be designed under our supervision, toensure that material information relating to the registrant, including itsconsolidated 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 suchinternal control over financial reporting to be designed under our supervision,to provide reasonable assurance regarding the reliability of financialreporting and the preparation of financial statements for external purposes inaccordance with generally accepted accounting principles;

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**(c)**   evaluated the effectiveness of the registrant’s disclosure controls andprocedures and presented in this report our conclusions about the effectivenessof the disclosure controls and procedures, as of the period covered by thisreport based on such evaluation; and

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**(d)**   disclosed in this report any change in the registrant’s internalcontrol over financial reporting that occurred during the registrant’s mostrecent fiscal quarter (the registrant’s fourth quarter in the case of an annualreport) that has materially affected, or is reasonably likely to materiallyaffect, the registrant’s internal control over financial reporting; and

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**(5)**   The registrant’s othercertifying officer(s) and I have disclosed, based on our most recent evaluation of internalcontrol over financial reporting, to the registrant’s auditors and the auditcommittee of registrant’s board of directors (or persons performing theequivalent functions):

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**(a)**   all significant deficiencies and material weaknesses in the design or operationof internal controls over financial reporting which are reasonably likely toadversely affect the registrant’s ability to record, process, summarize andreport financial information; and

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**(b)**   any fraud, whether or not material, that involves management or otheremployees who have a significant role in the registrant’s internal control overfinancial reporting.

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| ** **                    | **ELIXIR GAMING TECHNOLOGIES, INC.** |
|-------------------------------|--------------------------------------|
| ** **                    | ** **                           | ** ** |
| ** **                    | ** **                           | ** ** |
| **Date: March 30, 2009** | **By:**                              | **/s/ Andy Tsui** |
| ** **                    | ** **                           | **Andy Tsui, Vice President Finance  (Principal Financial Officer)** |

 

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