Exhibit
31.2





CERTIFICATION





I, Sharon
Tang, certify that:





1. 
I have reviewed this Amendment No. 2 to 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 presented in 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:
      October 19, 2009/s/
      Sharon TangSharon
      TangChief
      Financial Officer(Principal
      Financial and Accounting Officer)