**Exhibit 31.2**

CERTIFICATION

I, Paul R. Kimmel, Chief Financial Officer of MediCorLtd. (the “Registrant”), certify that:

1.             I have reviewedthis Quarterly Report on Form 10-Q of the Registrant;

2.                                       Based on myknowledge, this report does not contain any untrue statement of a material factor omit to state a material fact necessary to make the statements made, inlight of the circumstances under which such statements were made, notmisleading with respect to the period covered by this report;

3.                                       Based on myknowledge, the financial statements, and other financial information includedin this report, fairly present in all material respects the financialcondition, results of operations and cash flows of the Registrant as of, andfor, the periods presented in this report;

4.                                       TheRegistrant’s other certifying officers and I are responsible for establishingand maintaining disclosure controls and procedures (as defined in Exchange ActRules 13a-15(e) and 15d-15(e)) for the Registrant and have:

(a)               Designed such disclosurecontrols and procedures, or caused such disclosure controls and procedures tobe designed under our supervision, to ensure that material information relatingto the Registrant, including its consolidated subsidiaries, is made known to usby others within those entities, particularly during the period in which thisreport is being prepared;

(b)              Evaluated theeffectiveness of the Registrant’s disclosure controls and procedures andpresented in this report our conclusions about the effectiveness of the disclosurecontrols and procedures, as of the end of the period covered by this reportbased on such evaluation; and

(c)               Disclosed in thisreport any change in the Registrant’s internal control over financial reportingthat occurred during the registrant’s most recent fiscal quarter (theRegistrant’s fourth fiscal quarter in the case of this annual report) that hasmaterially affected, or is likely to materially affect, the Registrant’sinternal control over financial reporting; and

5.                                       TheRegistrant’s other certifying officers and I have disclosed, based on our mostrecent evaluation of internal control over financial reporting, to theRegistrant’s auditors and the audit committee of Registrant’s board ofdirectors (or persons performing the equivalent functions):

(a)               All significantdeficiencies and material weaknesses in the design or operation of internalcontrol over financial reporting which are reasonably likely to adverselyaffect the Registrant’s ability to record, process, summarize and report financialinformation; and

(b)              Any fraud, whetheror not material, that involves management or other employees who have asignificant role in the Registrant’s internal control over financial reporting.

 
| Dated: December 4, 2006        |
|--------------------------------|
|                           |
| /s/ Paul R.  Kimmel            |   |
| Paul R. Kimmel,                |
| Chief Financial  Officer       |
| (Principal  Financial Officer) |

 

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