Exhibit 31.2

Certification of the Chief Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of
 2002 for the Period Ended September 30, 2006

# CERTIFICATION

I, Anita K. Ho, certify that:

1.       
          I have reviewed this quarterly report on Form 10-Q of Alliance Fiber Optic
          Products, Inc.;

2.       
          Based on my knowledge, this 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 report;

3.       
          Based on my knowledge, the financial statements, and other financial information included in this 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 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-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  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 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
evaluation; and
| | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | c)       
               Disclosed  in this  report  any  change in the  registrant's  internal  control  over  financial  reporting  that  occurred  during the
registrant's most recent 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  officer 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 the  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: November 13, 2006                                
| |                                                        
| | By:/s/ Anita K. Ho                                     
| | Anita K. Ho                                            
| | Corporate Controller and Acting Chief Financial Officer
| | (Principal Accounting Officer)