**Exhibit 31.2**

**CERTIFICATION        PURSUANT TO**

**SECTION        302 OF THE SARBANES-OXLEY ACT OF 2002**

|  | 1. | I                  have reviewed this quarterly report on Form 10-QSB Zagg                  Incorporated. |
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|  | 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; |
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|  | 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                  registrant as of, and for, the periods presented in this annual                  report; |
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|  | 4. | The                  registrant’s other certifying officers and I are responsible for                  establishing and maintaining disclosure controls and procedures                  (as                  defined in Exchange Act Rules 13a-14 and 15d-14) for the registrant                  and we have: |
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|  | a) | designed                  such disclosure controls and procedures 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 annual report is being                  prepared; |
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|  | b) | evaluated                  the effectiveness of the registrant’s disclosure controls and procedures                  as of a date within 90 days prior to the filing date of this                  quarterly report (the “Evaluation Date”);                  and |
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|  | c) | presented                  in this annual report our conclusions about the effectiveness of                  the                  disclosure controls and procedures based on our evaluation as of                  the                  Evaluation Date; |
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|  | 5. | The                  registrant’s other certifying officers and I have disclosed, based on our                  most recent evaluation, to the registrant’s auditors and the audit                  committee of registrant’s board of directors (or persons performing the                  equivalent function): |
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|  | a) | all                  significant deficiencies in the design or operation of internal                  controls                  which could adversely affect the registrant’s ability to record, process,                  summarize and report financial data and have identified for the                  registrant’s auditors any material weaknesses in internal controls;                  and |
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|  | b) | any                  fraud, whether or not material, that involves management or other                  employees who have a significant role in the registrant’s internal                  controls; and |
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|  | 6. | The                  registrant’s other certifying officers and I have indicated in this annual                  report whether or not there were significant changes in internal                  controls                  or in other factors that could significantly affect internal controls                  subsequent to the date of our most recent evaluation, including                  any                  corrective actions with regard to significant deficiencies and                  material                  weaknesses. |
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| Date: November                14, 2007 | By:                                                      | /s/ **BRANDON                T. O’BRIEN  ** |
|                                        | Brandon                  T. O’Brien, Chief Financial Officer |
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