Exhibit 12.2



CERTIFICATION PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002



I, Thomas Mika, certify that:



|1. |  | I have reviewed this annual report on Form 20-F/A of POET Technologies Inc.;
|-- |  | ----------------------------------------------------------------------------



|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;                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          
|-- |  | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|   |  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     
|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 company as of, and for, the periods presented in this report;                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                
|   |  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     
|4. |  | The company’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 company and have:
        
        (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 company,
        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;
        
        (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;
        
        (c) Evaluated the effectiveness of the company’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
        
        (d) Disclosed in this report any change in the company’s internal control over
        financial reporting that occurred
        during the period covered by the annual report that has materially affected, or is reasonably
        likely to materially affect, the company’s internal control over financial reporting; and
|   |  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     
|5. |  | The company’s other certifying officer and I have disclosed, based on our most
        recent evaluation of internal control over financial reporting, to the company’s auditors and the audit committee of the
        company’s board of directors (or persons performing the equivalent functions):
        
        (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 company’s ability to record,
        process, summarize and report financial information; and
        
        (b) Any fraud, whether or not material, that involves management or other employees who
        have a significant role in the company’s internal control over financial reporting.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             

Date: July 17, 2020



|By: | /s/ Thomas Mika         | 
|--- | ----------------------- | 
|    | Thomas Mika             | 
|    | Chief Financial Officer |