Exhibit 31.2




CERTIFICATION





I, Sharon Tang, certify
that:





1.  I have reviewed this Form
10-K of EFT BioTech Holdings, Inc. (the “Company”) for the fiscal year ended
March 31, 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;





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
presentedin this report;





4.  The Company’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 Company 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 Company, 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 Company'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 Company's internal control over financing reporting that occurred
during the Company's most recent fiscal quarter (the Company's fourth fiscal
quarter in the case of an annual report) that has materially affected, or is
reasonably likely to materially affect, the Company's internal control over
financial reporting; and





5.  The Company's other
certifying officer(s) and I have disclosed, based on our 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 (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 reasonable 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 involved management or other employees who have a significant
role in the Company's internal control over financial
reporting.




Dated:July 17, 2009





/s/ Sharon
    TangSharon
  TangChief Financial
      Officer(Principal Financial and
      Accounting
Officer)