CERTIFICATION (Exhibit 31.2)

I, Robert Knoth, certify that:

      1.    I have reviewed this annual report of Form 10-KSB of IEH
            Corporation.

      2.    Based on my knowledge, this annual 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 annual report.

      3.    Based on my knowledge, the financial statements, and other financial
            information included in this annual 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 annual report.

      4.    The registrant's other certifying officer and I are responsible for
            establishing and maintaining disclosure controls and procedures (as
            defined in Exchange 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 me by others within the company,
            particularly during the period in which this annual report is being
            prepared; and

      b)    Evaluated the effectiveness of the registrant's disclosure controls
            and procedures as of a date within 90 days prior to the filing date
            of this annual report (the "Evaluation Date"); and

      c)    Presented in this annual report my conclusions about the
            effectiveness of the disclosure controls and procedures based on our
            evaluation as of the Evaluation Date.

      5.    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

      a)    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

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

      6.    I have indicated in this annual report whether or not there were
            significant changes in internal controls or in other factors that
            could significantly affect internal controls subsequent to the date
            of our most recent evaluation, including any corrective actions with
            regard to significant deficiencies and material weaknesses.

Date: June 27, 2007

/s/ Robert Knoth
Robert Knoth
Chief Financial Officer, Controller and Principal Accounting Officer


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