**EXHIBIT 31.2**

 

*CHIEF FINANCIAL OFFICERCERTIFICATION PURSUANT TO EXCHANGE ACT RULE 13a-14(a)*

 

I, Michael A. Brodeur,certify that:

 

1.             I have reviewed this quarterly report on Form 10-QSBfor the quarter ended January 31, 2008, of MedicalCV, Inc.;

 

2.             Based on my knowledge, this report does not containany untrue statement of a material fact or omit to state a material factnecessary to make the statements made, in light of the circumstances underwhich such statements were made, not misleading with respect to the periodcovered by this report;

 

3.             Based on my knowledge, the financial statements, andother financial information included in this report, fairly present in allmaterial respects the financial condition, results of operations and cash flowsof the small business issuer as of, and for, the periods presented in thisreport;

 

4.             The small business issuer’s other certifying officerand I are responsible for establishing and maintaining disclosure controls andprocedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e))for the small business issuer and have:

 

(a)           designed such disclosure controls andprocedures, or caused such disclosure controls and procedures to be designedunder our supervision, to ensure that material information relating to thesmall business issuer, including its consolidated subsidiaries, is made knownto us by others within those entities, particularly during the period in whichthis report is being prepared;

 

(b)           evaluated the effectiveness of the small businessissuer’s disclosure controls and procedures and presented in this report ourconclusions 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 changein the small business issuer’s internal control over financial reporting thatoccurred during the small business issuer’s most recent fiscal quarter (thesmall business issuer’s fourth fiscal quarter in the case of an annual report)that has materially affected, or is reasonably likely to materially affect, thesmall business issuer’s internal control over financial reporting; and

 

5.             The small business issuer’s other certifying officerand I have disclosed, based on our most recent evaluation of internal controlover financial reporting, to the small business issuer’s auditors and the auditcommittee of the small business issuer’s board of directors (or personsperforming the equivalent functions):

 

(a)           all significant deficiencies and material weaknesses inthe design or operation of internal control over financial reporting which arereasonably likely to adversely affect the small business issuer’s ability torecord, 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 thesmall business issuer’s internal control over financial reporting.

 
| Dated:   March 14, 2008 | By:    | /s/ Michael A. Brodeur                               |
|-----------------------------------|--------|------------------------------------------------------|
|                              |   | Michael A. Brodeur                                   |
|                              |   | Vice President, Finance  and Chief Financial Officer |

 

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