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EXHIBIT 12.2

CERTIFICATION
of the Chief Financial Officer

| | I,
Arie Rand, Chief Financial Officer of Top Image Systems Ltd., certify that:
| | ------------------------------------------------------------------------------

|1. | I
have reviewed this annual report on Form 20-F of Top Image Systems Ltd. (the
               Registrant);
|-- | ------------------------------------------------------------------------------------------------------------

|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 period 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) and internal control
over financial                reporting (as defined in Exchange Act Rules 13a-15(f) and
15d-15(f) 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) | 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;
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| | c) | Evaluated
the effectiveness of the registrants disclosure controls and procedures, and
presented in this report our conclusions about the effectiveness of the disclosure
control and procedures as of the end of the period covered by this report based on such
evaluation; and
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| | d) | Disclosed
in this report any change in the companys internal control over financial reporting
that occurred during the period covered by the annual report that has materially
affected, or is reasonably likely to materially affect, the company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 audit committee of the 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 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 controls over financial reporting.
| | -- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Date: April 8, 2008

| |  | /s/ Arie Rand
Arie RandChief Financial Officer
| |  | ------------------------------------------------------------



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