EXHIBIT 31.2

CERTIFICATION PURSUANT
TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002

| |  |  | I, Robert
P. Heller, certify that:
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| | 1. |  | I
have reviewed this Annual Report on Form 10-K/A of National Home Health Care
          Corp;
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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-15e and 15d-15e) for the registrant and we have:
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| |  | a) |  | designed
such disclosure controls and procedures, or caused such 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 Annual Report
is being prepared;
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| |  | b) |  | evaluated
the effectiveness of the registrants disclosure controls and
                    procedures and presented in this Annual Report our conclusions about
the                     effectiveness of the disclosure controls and procedures as of the
end of the                     period covered by this Annual Report, based on such
evaluation; and
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| |  | c) |  | disclosed
in this Annual Report any change in the registrants internal
                    control over financial reporting that occurred during the registrants
most                     recent fiscal quarter that has materially affected, or is
reasonably likely to                     materially affect, the registrants
internal control over financial                     reporting; and
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| | 5. |  | The
registrants other certifying officers 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 registrants board
of           directors (or persons performing the equivalent function):
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| |  | 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 data; 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 control
over                     financial reporting.
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Date: November 30, 2006

| | /s/
Robert P. Heller 
Robert P. Heller
Vice President of Finance, Chief
Financial Officer and Treasurer
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