**EXHIBIT 31.2**

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**CERTIFICATIONOF PRINCIPAL FINANCIAL AND ACCOUNTING OFFICER**

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Section 302Certification

 

I,David R. Reberger, certify that:

 

1)     I have reviewed this quarterly report on Form 10-Q of ElixirGaming Technologies, Inc.;

 

2)     Based on my knowledge, this quarterly report does not contain anyuntrue statement of a material fact or omit to state a material fact necessaryto make the statements made, in light of the circumstances under which suchstatements were made, not misleading with respect to the period covered by thisreport;

 

3)     Based on my knowledge, the financial statements and other financialinformation included in this report, fairly present in all material respectsthe financial condition, results of operations and cash flows of the registrantas of, 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 overfinancial reporting (as defined in Exchange Act Rules 13a-15(f) and15d-15(f)) for the registrant 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 theregistrant, including its consolidated subsidiaries, is made known to us byothers within those entities, particularly during the period in which thisreport is being prepared;

 

b)    Designed such internal control over financial reporting, or caused suchinternal control over financial reporting to be designed under our supervision,to provide reasonable assurance regarding the reliability of financialreporting and the preparation of financial statements for external purposes inaccordance with 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 registrant’s fiscalquarter presented in this report that has materially affected, or is reasonablylikely to materially affect, the registrant’s internal control over financialreporting; and

 

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 auditors and the audit committee of the registrant’s board ofdirectors (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,summarize and report financial data information; and

 

b)    Any fraud, whether or not material, thatinvolves management or other employees who have a significant role in theregistrant’s internal control over financial reporting.

 

 
| Date: August 13, 2008 | By:    | /s/ David R. Reberger                       |
|----------------------------|--------|---------------------------------------------|
|                       |   | David R. Reberger, Chief  Financial Officer |

 

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