**Exhibit 31.2**

 

**CERTIFICATION**

 

I, William W. Burke,Executive Vice President and Chief Financial Officer of ReAble TherapeuticsFinance LLC, certify that:

 

(1)       I have reviewed this Quarterly Report on Form 10-Q of ReAbleTherapeutics Finance LLC (the “registrant”);

 

(2)       Based on my knowledge, this report does not contain any untruestatement of a material fact or omit to state a material fact necessary to makethe statements made, in light of the circumstances under which such statementswere made, not misleading with respect to the period covered by this report;

 

(3)       Based on my knowledge, the financial statements, and other financialinformation included in the report, fairly present in all material respects thefinancial condition, results of operations and cash flows of the registrant asof, and for, the periods presented in this report;

 

(4)       The registrant’s other certifying officer and I are responsible forestablishing and maintaining disclosure controls and procedures (as defined inExchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financialreporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for theregistrant and have:

 

(a)     Designed such disclosure controls and procedures, or caused suchdisclosure controls and procedures to be designed under our supervision, toensure that material information relating to the registrant, including itsconsolidated subsidiaries, is made known to us by others within those entities,particularly during the period in which this report is being prepared;

 

(b)    Designed such internal control over financial reporting, or caused suchcontrol over financial reporting to be designed under our supervision, toprovide reasonable assurance regarding the reliability of financial reportingand the preparation of financial statements for external purposes in accordancewith generally accepted accounting principles;

 

(c)     Evaluated the effectiveness of the registrant’s disclosure controls andprocedures and presented in this report our conclusions about the effectivenessof the disclosure controls and procedures, as of the end of the period coveredby this report based on such evaluation; and

 

(d)    Disclosed in this report any change in the registrant’s internalcontrol over financial reporting that occurred during the most recent fiscalquarter (the fourth fiscal quarter in the case of an annual report) that hasmaterially affected, or is reasonably likely to materially affect, theregistrant’s internal control over financial reporting;

 

(5)       The registrant’s other certifying officer and I have disclosed, basedon our most recent evaluation of internal control over financial reporting, tothe registrant’s independent auditors and the audit committee of the registrant’sboard of directors (or persons performing the equivalent functions):

 

(a)     All significant deficiencies and material weaknesses in the design oroperation of internal control over financial reporting which are reasonablylikely to adversely affect the registrant’s ability to record, process, summarizeand report financial information; and

 

(b)    Any fraud, whether or not material, that involves management or otheremployees who have a significant role in the registrant’s internal control overfinancial reporting.

 
| Date: October 29, 2007                                |
|-------------------------------------------------------|
|                                                  |   |
| /s/ William W. Burke                                  |   |
| William W. Burke                                      |
| Executive Vice  President and Chief Financial Officer |

 

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