**Exhibit      31.2**

**CERTIFICATION**

| 1. | I                have reviewed this annual report on Form 10-K for the year ended                December                31, 2006 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                                                                               |
|        |   |   | Eli                Blatt                                                                                             |
|   |   |   | Chief                Financial Officer(Principal                  Financial and Accounting                  Officer) |

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