**EXHIBIT31.2**

 

*CHIEFFINANCIAL OFFICER CERTIFICATION PURSUANT TO RULE 13a-14*

 

I,John H. Jungbauer, Vice President Finance and Chief Financial Officer ofMedicalCV, Inc., certify that:

 

1.             I have reviewed this quarterly report on Form 10-QSB/Aof MedicalCV, Inc. for the quarter year ended October 31, 2003;

 

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 under whichsuch statements were made, not misleading with respect to the period covered bythis 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 thesmall business issuer and have:

 

(a)       designed such disclosure controls and procedures, orcaused such disclosure controls and procedures to be designed under oursupervision, to ensure that material information relating to the small businessissuer, including its consolidated subsidiaries, is made known to us by otherswithin those entities, particularly during the period in which this report isbeing 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 change in the smallbusiness issuer’s internal control over financial reporting that occurredduring the small business issuer’s most recent fiscal quarter (the smallbusiness issuer’s fourth fiscal quarter in the case of an annual report) thathas 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 small business issuer’s board of directors (or persons performingthe equivalent functions):

 

(a)       all significant deficiencies and material weaknessesin the design or operation of internal control over financial reporting whichare reasonably likely to adversely affect the small business issuer’s abilityto record, process, summarize and report financial information; and

 

(b)       any fraud, whether or not material, that involvesmanagement or other employees who have a significant role in the small businessissuer’s internal control over financial reporting.

 

 
| Dated:  March 22, 2004 | By:    | /s/ John H.  Jungbauer      |   |
|-----------------------------|--------|-----------------------------|--------|
|                        |   | John H.  Jungbauer          |
|                        |   | Vice President  Finance and |
|                        |   | Chief Financial  Officer    |

 

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