**EXHIBIT      31.**
**2**

**CHIEF      FINANCIAL OFFICER CERTIFICATION**

**Required      by Rules 13a-14 and 15d-14 under the Securities Exchange Act of 1934, as      amended**

| (1) | I                  have reviewed this annual report on Form 10-K of                  NDS; |
|-----|-------------------------------------------------------------------------------------------|

| (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                  Company as of, and for, the periods presented in this annual                  report; |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (4) | The                  Company’s other certifying officer(s) 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 annual 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 annual report our conclusions about the effectiveness                of                the disclosure controls and procedures, as of the end of the period                covered by this annual report based on such evaluation;                and |
|--|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (d) | Disclosed                in this annual report any change in the Company’s internal control over                financial reporting that occurred during the Company’s fourth quarter of                the fiscal year ended June 30, 2007 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(s) and I have disclosed, based on our                  most recent evaluation of internal control over financial reporting,                  to                  the Company’s independent registered public accounting firm and the Audit                  Committee of the Company’s Board of                  Directors: |
|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (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. |
|--|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| August                29, 2007 |            |
|--------------------------------|-----------------|
|                           |  By:  | /s/                Alexander Gersh |
|                           |            | Alexander                Gersh |
|                           |            | Chief                Financial Officer  |

----