CERTIFICATION



I, David Ross, Principal Financial Officer, certify that:

      1. I have reviewed this annual Report on Form 10-KSB of Diapulse
      Corporation of America, a Delaware Corporation (the "Registrant");


      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 Registrant as of, and for, the periods presented in this report.

      4. I am responsible for establishing and maintaining disclosure controls
      and procedures (as defined in Exchange Act Rules 13(a)-15(e) and 15d-5(e))
      and internal control over financial reporting (as defined in Exchange Act
      rules 13(a)-15(f) and 15d-15(f) ) for Registrant and have:


           a) 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
           Registrant, is made known to me by others within those entity,
           (particularly during the period in which this report is being
           prepared).

           b) Evaluated the effectiveness of the Registrant's disclosure
           controls and procedures and presented in this report my conclusion
           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

               c) Disclosed in this report any change in the Registrant's
           internal controls over financial reporting that occurred during the
           most recent fiscal quarter that has materially effected or is
           reasonably likely to materially effect, the Registrant's internal
           control over financial reporting ; and


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       5. I have disclosed, based on my most recent evaluation of internal
      control over financial reporting to the Registrant's auditors and the
      audit committee of Registrant's board of directors:


              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

              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.



Date:  May 8, 2007   by:/s/ DAVID M. ROSS
                        ------------------------
                        David M. Ross
                        President and Chief Executive Officer