EXHIBIT
        31.4
  CERTIFICATIONS
 
 I,
        Daniel
        Pess, certify that:
 
 1.  I
        have
        reviewed this Amendment No. 1 to 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:
        May
        31, 2007
  /s/
        DANIEL PESS
 Daniel
        Pess
 Chief
        Financial Officer,
 Senior
        Vice President, Finance and Treasurer