EXHIBIT 31.2
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CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION
302 OF THE SARBANES-OXLEY ACT OF 2002

     I, John G. Sharkey, Vice President-Finance and Chief Financial Officer,
certify that:

     1.   I have reviewed this Quarterly Report on Form 10-Q of TSR, Inc.;

     2.   Based on my knowledge, this Quarterly 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 Quarterly Report;

     3.   Based on my knowledge, the financial statements, and other financial
          information included in this Quarterly 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 Quarterly Report;

     4.   The registrant's other certifying officers 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 15(d)-15(f)) 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, including its consolidated subsidiaries, is made
               known to us by others within those entities, particularly during
               the period in which this Quarterly 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 provider 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 registrant's disclosure
               controls and procedures and presented in this Quarterly Report
               our conclusions about the effectiveness of the disclosure
               controls and procedures, as of the end of the period covered by
               this Quarterly Report based on such evaluation;

          d.   disclosed in this Quarterly Report any change in registrant's
               internal controls over financial reporting that occurred during
               the registrant's fourth fiscal quarter that materially affected,
               or is reasonably likely to materially affect, the registrant's
               internal controls over financial reporting; and

     5.   The registrant's other certifying officers and I have disclosed, based
          on our most recent evaluation to the registrant's auditors and the
          audit committee of registrant's board of directors (or persons
          performing the equivalent function):

          a.   all significant deficiencies or material weaknesses in the design
               or operation of internal controls over financial reporting which
               are reasonably likely to adversely affect the registrant'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 registrant's
               internal controls over financial reporting.

Date:     January 9, 2009

/s/  John G. Sharkey
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     Vice President-Finance
     and Chief Financial Officer