**EXHIBIT
      31.2**


**CERTIFICATION
      PURSUANT TO SECTION 302**


**OF
      THE SARBANES-OXLEY ACT OF 2002**




I,
      Lavi
      Krasner, the Treasurer, Secretary and Director of Cardio Vascular Medical
      Devices Corp. (“Cardio Vascular”) certify that:





1.  I
      have
      reviewed this Quarterly Report on Form 10-QSB/A of Cardio Vascular for the
      period ended September 30, 2007;





2.  Based
      on
      my knowledge, this 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 report;





3.  Based
      on
      my knowledge, the financial statements, and other financial information included
      in this report, fairly present in all material respects the financial condition,
      results of operations and cash flows of Cardio Vascular as of, and for, the
      periods presented in this report;





4.  Cardio
      Vascular’s other certifying officer(s) and I are responsible for establishing
      and maintaining disclosure controls and procedures (as defined in Exchange
      Act
      Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting
      (as
      defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for Cardio Vascular
      and
      have:





a.  Designed
      such disclosure controls and procedures, or caused such disclosure controls
      and
      procedures to be designed under our supervision, to ensure that material
      information relating to Cardio Vascular, including its consolidated
      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 such internal control
      over financial reporting to be designed under our supervision, to provide
      reasonable assurance regarding the reliability of financial reporting and the
      preparation of financial statements for external purposes in accordance with
      generally accepted accounting principles;





c.  Evaluated
      the effectiveness of Cardio Vascular’s disclosure controls and procedures and
      presented in this report our conclusions 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





d.  Disclosed
      in this report any change in Cardio Vascular's internal control over financial
      reporting that occurred during Cardio Vascular's most recent fiscal quarter
      (Cardio Vascular's fourth fiscal quarter in the case of an annual report) that
      has materially affected, or is reasonably likely to materially affect, Cardio
      Vascular's internal control over financial reporting; and





5.  Cardio
      Vascular's other certifying officer(s) and I have disclosed, based on our most
      recent evaluation of internal control over financial reporting, to Cardio
      Vascular's auditors and the audit committee of Cardio Vascular's board of
      directors (or persons performing the equivalent functions):









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 Cardio Vascular's ability to record, 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 Cardio Vascular's internal control over financial
      reporting.





Date: December
      26, 2007




By:
            /s/ Lavi
              KrasneyName:
            Lavi
              KrasneyTitle:
            Treasurer,
              Secretary and Director(Principal
              Financial and Accounting Officer)