**EXHIBIT 31.2** 
**CERTIFICATION**
I, Kamal Abdallah, certify that:   1.  I have reviewed this annual report on Form 10-KSB of Universal Property Development and Acquisition Corporation;   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 registrant'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 we have:

a)

designed such disclosure controls and procedures, or cause 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  
  
d)

 designed such internal controls over financial reporting, or caused such internal control over financial reporting to be designed under our  supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements external  purposes in accordance with generally accepted accounting principles. for
  
5. The registrant's other certifying officer(s) 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 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 controls over financial reporting.  

 

 

 

Date: April 21, 2008

 

/s/ Kamal Abdallah

 

Principal Financial Officer