Exhibit 31.2

Rule 13a-14(a)/15d-14(a) Certifications

I, Mark E. Lemma, Chief Financial Officer, certify that:

1. I have reviewed this annual report on Form 10-KSB of ALCiS Health, Inc. (registrant) for the year ended March 31, 2007;

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 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 is made known to us by others within the Company, particularly during the period in which this annual report is being prepared;
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| | b) | evaluated the effectiveness of the registrant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 report based on such evaluation; and
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| | c) | disclosed in this annual report any change in the registrants internal control over financial reporting that occurred during the registrants fiscal 2007 fourth quarter
ended March 31, 2007, that has materially affected, or is reasonably likely to materially affect, the registrants internal control over financial reporting; and
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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 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
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| | 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.
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|                     |  |                               
|-------------------- |  | ------------------------------
|Dated: July 13, 2007 |  | /s/ MARK E. LEMMA             
|                     |  | Mark E. Lemma                 
|                     |  | Chief Financial Officer       
|                     |  | (Principal Accounting Officer)



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