**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:

1.         I have        reviewed this Annual Report on Form 10-K of National Home Health Care Corp.;

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;

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;

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:

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;

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

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

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):

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

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.

| Date: October 29, 2007 | /s/ Robert P.                    Heller                                                                                       Robert P. Heller                    Vice President of Finance, Chief                    Financial Officer and Treasurer (Principal Financial Officer) |
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