**EXHIBIT 31.2**

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**CERTIFICATIONOF PRINCIPAL FINANCIAL AND ACCOUNTING OFFICER**

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Section 302Certification

 

I,Andy Tsui, certify that:

 

1)             I have reviewed thisquarterly report on Form 10-Q of Elixir Gaming Technologies, Inc.;

 

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 registrant as of, and for, the periodspresented in this report;

 

4)             The registrant’s othercertifying officer and I are responsible for establishing and maintainingdisclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) and internal control over financial reporting (as defined inExchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant andhave:

 

a)              Designed suchdisclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure that materialinformation relating to the registrant, including its consolidatedsubsidiaries, is made known to us by others within those entities, particularlyduring the period in which this report is being prepared;

 

b)             Designed such internalcontrol over financial reporting, or caused such internal control overfinancial reporting to be designed under our supervision, to provide reasonableassurance regarding the reliability of financial reporting and the preparationof financial statements for external purposes in accordance with generallyaccepted accounting principles

 

c)              Evaluated the effectivenessof the registrant’s disclosure controls and procedures and presented in thisreport our conclusions about the effectiveness of the disclosure controls andprocedures as of the end of the period covered by this report based on suchevaluation; and

 

d)             Disclosed in this report anychange in the registrant’s internal control over financial reporting thatoccurred during the registrant’s fiscal quarter presented in this report thathas materially affected, or is reasonably likely to materially affect, theregistrant’s internal control over financial reporting; and

 

5)             The registrant’s othercertifying officer and I have disclosed, based on our most recent evaluation ofinternal control over financial reporting, to the registrant’s auditors and theaudit committee of the registrant’s board of directors (or persons performingthe equivalent functions):

 

a)              All significant deficienciesand material weaknesses in the design or operation of internal control overfinancial reporting which are reasonably likely to adversely affect theregistrant’s ability to record, process, summarize and report financial datainformation; and

 

b)             Any fraud, whether or notmaterial, that involves management or other employees who have a significantrole in the registrant’s internal control over financial reporting.

 

 
| Date: November 13,  2008 | By:    | /s/ Andy Tsui                      |
|-------------------------------|--------|------------------------------------|
|                          |   | Andy Tsui, Vice President  Finance |
|                          |   | (Principal Financial Officer)      |

 

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