Exhibit
31.2  Principal Financial Officer - Section 302
Certification
 
 
 Certification
of
 Principal
Financial Officer
 Of
Taitron Components Incorporated
 Pursuant
to Section 302 of the Sarbanes-Oxley Act of 2002
 
 
 I, David
Vanderhorst, certify that:
 
 1.
              I
      have reviewed this annual report on Form 10-K of Taitron Components
      Incorporated;
 
 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 small
      business issuer as of, and for, the periods presented in this annual
      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 small
      business issuer and we 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 annual report is
being prepared;
 
 b)
Evaluated the effectiveness of the small business issuer’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 annual report based on such evaluation; and
 
 c)
Disclosed in this annual 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’s fourth
quarter in the case of an annual report) that has materially affected, or is
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 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 data and have identified for 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 control over
financial reporting.
 
 
 Dated  March
      31, 2009
                      By:
                      /s/ David VanderhorstDavid
      VanderhorstChief
      Financial Officer(Principal
      Financial
Officer)