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                                                                    EXHIBIT 31.2
                                  CERTIFICATION

I, Robert M. O'Connor, certify that:

1.   I have reviewed this annual report on Form 10-K/A 1A of Escalon Medical
     Corp. for the fiscal year ended June 30, 2007;

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 the statements
     were made, not misleading with respect to the periods 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 small business issuer as of, and for, the periods presented in this
     report.

4.   The small business issuer'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 small
     business issuer 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 small
          business issuer, 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 small business issuer's disclosure
          controls and procedures 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 small business issuer's
          internal control over financial reporting that occurred during the
          small business issuer's most recent fiscal quarter (the small business
          issuer fourth fiscal quarter in the case of an annual report) that has
          materially affected, or is reasonably likely to materially affect, the
          small business issuer's internal control over financial reporting; and

5.   The small business issuer's other certifying officer(s) and I have
     disclosed, based on our most recent evaluation of internal control over
     financial reporting, to the small business issuer's auditors and the Audit
     Committee of the Small Business Issuer'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 Small Business Issuer'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 small business issuer's
          internal controls over financial reporting.

Date:  October 29, 2007
                                               ---------------------------------
                                               Robert M. O'Connor
                                               Chief Financial Officer
                                               (Principal Financial Officer)



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