**Forward Industries, Inc.**

 

Exhibit 31.2

CERTIFICATION PURSUANT TORULE 13a-14(a) UNDER THE EXCHANGE ACT

I,James O. McKenna, certify that:

| 1.     |  I have reviewed this QuarterlyReport on Form 10‐Q for the three months ended June 30, 2012, of ForwardIndustries, Inc. (“registrant”);                                                                                                                                                                                     |
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| 2.     | Based on my knowledge, this reportdoes not contain any untrue statement of a material fact or omit to state amaterial fact necessary to make the statements made, in light of the circumstancesunder which such statements were made, not misleading with respect to theperiod covered by this report;                                           |
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| 3.     | Based on my knowledge, thefinancial statements, and other financial information included in this report,fairly present in all material respects the financial condition, results ofoperations and cash flows of the registrant as of, and for, the periodspresented in this report;                                                              |
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| 4.     | The registrant’s other certifyingofficer and I are responsible for establishing and maintaining disclosurecontrols and procedures (as defined in Exchange Act Rules 13a‐15(e) and15d‐15(e)) and internal control over financial reporting (as defined inExchange Act Rules 13a-15(f) and 15d-15(f)) for registrant and we have: |
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|   |                                                                                                                                                                                                                                                                                                                                             | a) | Designed such disclosure controlsand procedures, or caused such disclosure controls and procedures to bedesigned under our supervision, to ensure that material information relating tothe registrant, including its consolidated subsidiaries, is made known to us byothers within those entities, particularly during the period in which thisreport is being prepared; |
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|   |                                                                                                                                                                                                                                                                                                                                             | b) | Designed such internal controlover financial reporting, or caused such internal control over financialreporting to be designed under our supervision, to provide reasonable assuranceregarding the reliability of financial reporting and the preparation offinancial statements for external purposes in accordance with accountingprinciples generally accepted in the United States of America; |
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|   |                                                                                                                                                                                                                                                                                                                                             | c) | Evaluated the effectiveness ofregistrant’s disclosure controls and procedures and presented in this reportour conclusions about the effectiveness of the disclosure controls andprocedures, as of the end of the period covered by this report  based on suchevaluation; and |
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|   |                                                                                                                                                                                                                                                                                                                                             | d) | Disclosed in this report anychange in the registrant’s internal control over financial reporting thatoccurred during the registrant’s most recent fiscal quarter (the registrant’sfourth fiscal quarter in the case of an annual report) that has materiallyaffected, or is reasonably likely to materially affect, the registrant’sinternal control over financial reporting; and |
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| 5.     | The registrant’s other certifyingofficer and I have disclosed, based on our most recent evaluation of internalcontrol over financial reporting, to the registrant’s auditors and the auditcommittee of the registrant’s board of directors (or persons performing theequivalent functions):                                       |
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|   |                                                                                                                                                                                                                                                                                                                                             | a) | Allsignificant deficiencies and material weaknesses in the design or operation ofinternal controls over financial reporting which are reasonably likely toadversely affect the registrant’s ability to record, process, summarize andreport financial information;  and |
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|   |                                                                                                                                                                                                                                                                                                                                             | b) | Anyfraud, whether or not material, that involves management or other employees whohave a significant role in the registrant’s internal controls over financialreporting. |

Date:August 20, 2012

 

| /s/James O. McKennaJames O. McKenna

ChiefFinancial Officer (Principal Financial and Accounting Officer) |
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