**Exhibit      31.2**

**CERTIFICATION**

| 1. | I                have reviewed this annual report on Form 10-KSB for the year ended                December 31, 2007 of Fortissimo Acquisition Corp.; |
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| 2. | Based                  on my knowledge, this annual 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                  annual report; |
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| 3. | Based                  on my knowledge, the financial statements, and other financial                  information                  included in this annual report, fairly present in all material                  respects                  the financial condition, results of operations and cash flows of                  the                  registrant as of, and for, the periods presented in this annual                  report; |
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| 4. | The                  registrant’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                  registrant                  and have: |
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|   | (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 registrant, including its                consolidated subsidiaries, is made known to us by others within those                entities, particularly during the period in which this annual report                is                being prepared; |
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|   | (b) | Evaluated                the effectiveness of the registrant’s disclosure controls and procedures                and presented in this annual report our conclusions about the                effectiveness of the disclosure controls and procedures, as of the                end of                the period covered by this annual report based on such evaluation;                and |
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|   | (c) | Disclosed                in this report any change in the registrant’s internal control over                financial reporting that occurred during the registrant’s most recent                fiscal quarter (the registrant’s fourth quarter in the case of an annual                report) that has materially affected, or is reasonably likely to                materially affect, the registrant’s internal control over financial                reporting; and |
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| 5. | The                  registrant’s other certifying officer and I have disclosed, based on our                  most recent evaluation of internal control over financial reporting,                  to                  the registrant’s auditors and the audit committee of registrant’s board of                  directors (or persons performing the equivalent                  functions): |
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|   | (a) | All                significant deficiencies and material weaknesses in the design or                operation of internal controls over financial reporting which are                reasonably likely to adversely affect the registrant’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 registrant’s internal control                over financial reporting. |
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| /s/ Eli                Blatt                                                                                                              |
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| Eli                BlattChief                Financial Officer (Principal                Financial and Accounting                Officer) |

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