Exhibit
      31.2





CERTIFICATION
      OF ACTING CHIEF FINANCIAL
      OFFICER PURSUANT TO


SECTION
      302 OF THE
      SARBANES-OXLEY ACT OF 2002




I,
      David Koos,
      Chief Financial Officer of Bio-Matrix Scientific Group, Inc. (“Registrant”)
      certify that:




1. I
      have reviewed this Quarterly
      Report on Form 10-QSB of Registrant.




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
      small business issuer's
      other certifying officer(s) 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 (the Registrant’s
      fourth fiscal quarter in the case of an annual report) that has materially
      affected, or is reasonably likely to materially affect, the Registrant’s
      internal control over financial reporting; and




5. 
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 function):




(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:
                February 14,
                2008
            By:
            /s/ David
                R.
                KoosDavid
                R. Koos
              Acting
                Chief Financial
                Officer





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