Exhibit 31.2
                                 CERTIFICATIONS

I, Robert Knoth, certify that:

      1.    I have reviewed this report on Form 10-K of IEH Corporation for the
            year ended March 27, 2009.

      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 registrant as of, and for, the periods presented in
            this report.

      4.    The registrant's other certifying officer and I are responsible for
            establishing and maintaining disclosure controls and procedures (as
            defined in 1934 Act Rules 13a-14 and 15d-14) for the registrant and
            we 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
            registrant, is made known to us by others within the Company,
            particularly during the period in which this report is being
            prepared; and

            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 purposed in accordance with generally
            accepted accounting principles; and

            c) Evaluated the effectiveness of the registrant'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 registrant's internal
            control over financial reporting that occurred during the
            registrant's most recent fiscal quarter (the registrant's fourth
            fiscal quarter in the case of an annual report) that has materially
            affected, or is reasonably likely to materially affect the
            registrant's internal control over financial reporting.

      5.    The registrant's other certifying officer and I have disclosed,
            based on our most recent evaluation of internal controls over
            financial reporting, to the registrant's auditors and the audit
            committee of registrant's board of directors (or persons performing
            the equivalent function); and

            e) All significant deficiencies in the design or operation of
            internal controls which could adversely affect the registrant's
            ability to record, process, summarize and report financial data and
            have identified for the registrant's auditors any material
            weaknesses in internal controls; and

            f) Any fraud, whether or not material, that involves management or
            other employees who have a significant role in the registrant's
            internal controls.

Date:  July 10, 2009

/s/ Robert Knoth
----------------
Robert Knoth
Chief Financial Officer and Controller (Principal Accouting Officer)


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