---

---

Exhibit 31.2

# CERTIFICATION PURSUANT
TO 
18 U.S.C. ss 1350, AS
ADOPTED PURSUANT TO 
SECTION 302 OF THE
SARBANES-OXLEY ACT OF 2002

I, Jacob Bar-Shalom,
certify that:

|1. | I have reviewed this annual report on Form 10-KSB of ACRO Inc.
|-- | --------------------------------------------------------------

|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;
|-- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|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 small business
          issuer as of, and for, the periods presented in this annual report;
|-- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

|4. | The small business issuer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 small business issuer 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 small business issuer, 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) | evaluated
the effectiveness of the small business issuer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
| | --- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | (c) | disclosed
in this report any change in the small business issuers internal control over
financial reporting that occurred during the small business issuers most recent
fiscal quarter that has materially affected, or is reasonably likely to materially
affect, the small business issuers internal control over financial reporting; and
| | --- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



---

---



|5. | The small business issuers other certifying officer and I have disclosed,
          based on our most recent evaluation of internal control over financial
          reporting, to the small business issuers auditors and the audit committee
          of the small business issuer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 reasonably likely
to                adversely affect the small business issuer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 small business issuers internal
control                over financial reporting.
| | --- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Date: March 28, 2007

Signature: /s/ Jacob Bar-Shalom
Title: Acting Chief Financial Officer
(Principal Financial Officer and
Principal Accounting Officer)



---

---