EXHIBIT 31.2


                                  CERTIFICATION

I Kirk M. Warshaw, certify that:

1.  I have  reviewed  this annual  report on Form 10-KSB of R&R  Acquisition  V,
    Inc.;

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 small
    business issuer as of, and for, the periods presented in this report;

4.  The  small  business   issuer's  other  certifying   officer(s)  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)) and
    internal control over financial  reporting (as defined in Exchange Act Rules
    13a-15(f) and 15d-15(f))for the small business issuer and have:

        a)  Designed such  disclosure  controls and  procedures,  or caused such
            disclosure   controls  and  procedures  to  be  designed  under  our
            supervision,  to ensure that  material  information  relating to the
            small business issuer, including its consolidated  subsidiaries,  is
            made  known to us by  others  within  those  entities,  particularly
            during  the  period  in which  this  report  is being  prepared;

        b)  Designed such internal control over financial  reporting,  or caused
            such internal control over financial  reporting to be designed under
            our  supervision,  to provide  reasonable  assurance  regarding  the
            reliability of financial  reporting and the preparation of financial
            statements  for  external  purposes  in  accordance  with  generally
            accepted accounting principles;

        c)  Evaluated  the   effectiveness   of  the  small  business   issuer's
            disclosure  controls and procedures and presented in this report our
            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

        d)  Disclosed in this report any change in the small  business  issuer's
            internal  control over financial  reporting that occurred during the
            small  business  issuer's  most  recent  fiscal  quarter  (the small
            business  issuer's  fourth  fiscal  quarter in the case of an annual
            report) that has  materially  affected,  or is reasonably  likely to
            materially affect, the small business issuer's internal control over
            financial reporting; and

5.  The  small  business  issuer's  other  certifying   officer(s)  and  I  have
    disclosed,  based on our most recent  evaluation  of internal  control  over
    financial  reporting,  to the small business issuer's auditors and the audit
    committee of the small  business  issuer's  board of  directors  (or persons
    performing the equivalent functions):

        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 small business  issuer'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 small  business
            issuer's internal control over financial reporting.

Date:  March 27, 2008

                              /s/ Kirk M. Warshaw
                              -------------------
                                  Kirk M. Warshaw
                                  Chief Financial Officer
                                  (Principal Financial Officer)