Exhibit 31.2

CERTIFICATION

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

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|1) | I have reviewed this
 Report on Form 10-Q (the Report) of the Company for the three month period
 ended September 30, 2009.                                                                                                                                                                                 
|   |                                                                                                                                                                                                                                                                                                               
|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;
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|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;                      
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|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:                                                                        
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|   | 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.                                                                             
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|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:                                                                      
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|   | 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                                                                                                     
|   |                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                                                                                
|   | 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.                                                                                                                                                                                                      

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|----------------------- | ----------------------- | ------------------
|Date: February 12, 2010 | By:                     | /s/ Fell C. Herdeg
|                        |                         |                   
|                        | Fell C. Herdeg,        
|                        | Chief Financial Officer

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