**EXHIBIT31.2**

 

**CERTIFICATION OF PRINCIPAL FINANCIAL ANDACCOUNTING OFFICER**

 

Section302 Certification

 

I, David R. Reberger,certify that:

 

1.             I have reviewed this Amendment No.1 quarterly report on Form 10-QSB of Elixir Gaming Technologies, Inc. (formerlyknown as VendingData Corporation);

 

2.             Based on my knowledge, thisquarterly report does not contain any untrue statement of a material fact oromit to state a material fact necessary to make the statements made, in lightof the circumstances under which such statements were made, not misleading withrespect to the period covered by this report;

 

3.             Based on my knowledge, thefinancial statements and other financial information included in this report,fairly present in all material respects the financial condition, results ofoperations and cash flows of the small business issuer as of, and for, theperiods presented in this report;

 

4.             The small business issuer’s othercertifying officer and I are responsible for establishing and maintainingdisclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)and 15d-15(e)) for the small business issuer and have:

 

a)         Designed such disclosure controls andprocedures, or caused such disclosure controls and procedures to be designedunder our supervision, to ensure that material information relating to thesmall business issuer, including its consolidated subsidiaries, is made knownto us by others within those entities, particularly during the period in whichthis report is being prepared;

 

b)         Evaluated the effectiveness of thesmall business issuer’s disclosure controls and procedures and presented inthis report our conclusions about the effectiveness of the disclosure controlsand procedures as of the end of the period covered by this report based on suchevaluation; and

 

c)         Disclosed in this report any change inthe small business issuer’s internal control over financial reporting thatoccurred during the small business issuer’s fiscal quarter presented in thisreport that has materially affected, or is reasonably likely to materiallyaffect, the small business issuer’s internal control over financial reporting;and

 

5.             The small business issuer’s othercertifying officer and I have disclosed, based on our most recent evaluation ofinternal control over financial reporting, to the small business issuer’sauditors and the audit committee of the small business issuer’s board ofdirectors (or persons performing the equivalent functions):

 

a)         All significant deficiencies andmaterial weaknesses in the design or operation of internal control overfinancial reporting which are reasonably likely to adversely affect the smallbusiness issuer’s ability to record, process, summarize and report financialdata information; and

 

b)         Any fraud, whether or not material, that involves managementor other employees who have a significant role in the small business issuer’sinternal control over financial reporting. 

 
| Date: November 12, 2007 | By:    |   | /s/ David R. Reberger                                          |
|-------------------------|--------|--------|----------------------------------------------------------------|
|                    |   |   | David R. Reberger                                              |
|                    |   |   | Chief Financial  Officer    (Principal Financial Officer) |

 

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