Exhibit 31.2

                                  CERTIFICATION

I, Fell C. Herdeg, Chief Financial Officer of Trudy Corporation, (the "Company")
certify that:

     1)   I have  reviewed  this  Report on Form 10-QSB  (the  "Report")  of the
          Company for the three month period ended December 31, 2007.

     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 Company as of, and for, the periods presented in this Report;

     4)   The  Company'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 small
          business issuer and have:

               c)   designed such disclosure controls and procedures,  or caused
                    such disclosure controls and procedures to be designed under
                    my supervision, to ensure that material information relating
                    to the Company, including its consolidated subsidiaries,  is
                    made  known  to  me  by  others   within   those   entities,
                    particularly during the period in which this Report is being
                    prepared;

               d)   evaluated  the  effectiveness  of the  Company's  disclosure
                    controls  and  procedures  and  presented  in this Report my
                    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

               e)   disclosed  in  this  Report  any  change  in  the  Company's
                    internal  control over  financial  reporting  that  occurred
                    during  the  Company's  most  recent  fiscal  year  that has
                    materially  affected,  or is reasonably likely to materially
                    affect,   the  Company's  internal  control  over  financial
                    reporting.

     5)   The Company's other certifying officer and I have disclosed,  based on
          the  most  recent   evaluation  of  internal  control  over  financial
          reporting,  to the Company's  auditors and the audit  committee of the
          Company's board of directors:

               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  Company's  ability to record,  process,  summarize  and
                    report financial information; and

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               b)   any fraud, whether or not material, that involves management
                    or  other  employees  who  have a  significant  role  in the
                    Company's internal control over financial reporting.

                                      TRUDY CORPORATION
                                      (REGISTRANT)

Date: February 19, 2008               By: /s/ Fell C. Herdeg
                                          --------------------------------------
                                      Fell C. Herdeg,
                                      Chief Financial Officer