Exhibit 31.2

**CERTIFICATION**

I, Lawrence Litowitz,        certify that:

1.             I have reviewed this Quarterly Report of Silverstar Holdings, Ltd.;

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 the registrant as of, and for, the periods presented in this        report;

4.             The registrant's other certifying officer 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)) for the registrant 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 the        registrant, 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.  Evaluated        the effectiveness of the registrant'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

c.  Disclosed        in this report any change in the registrant's internal control over financial reporting        that occurred during the registrant's most recent fiscal quarter (the registrant's fourth        fiscal quarter in the case of an annual report) 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 officer 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 the registrant'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 the        registrant'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 the registrant's internal control over financial reporting.

| Date:                    November                    14,                    2007 | /s/                    Lawrence                    Litowitz                                  Lawrence                    Litowitz

Chief                    Financial Officer (Principal Financial and                    Accounting Officer) |
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