EXHIBIT 31.2
                                 CERTIFICATIONS

I, Andrew Reiben, certify that:

1. I have reviewed this amended annual report (this "annual report") on Form
10-K/A of ATC Healthcare, Inc.; 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 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)) for the registrant and have:

                        (a) designed such disclosure controls and procedures, or
            caused such disclosure controls and procedures to be designed, 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 annual report is being prepared;

                        (b) 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 evaluations; and

                        (c) disclosed in this report any change in the
            registrant's internal control over financial reporting that occurred
            during the registrant's fourth Fiscal quarter that has materially
            affected, or is reasonably likely to materially affect, the
            registrant's internal control over financial reporting; and

5. The registrant's other certifying officers and I have disclosed, based on our
most recent evaluation of internal control over financial reporting, to the
registrant's auditors and the audit committee of registrant'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
            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 control over financial reporting.

Date: July 29, 2005
                                    /s/ ANDREW REIBEN
                                    --------------------------------------------
                                    Andrew Reiben
                                    Chief Financial Officer,
                                    Senior Vice President, Finance and Treasurer


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