**CERTIFICATIONS**

**EXHIBIT      31.2**

| 1.   | I                have reviewed this Quarterly                Report on Form 10-Q of OccuLogix,                Inc.; |
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| 2.    | Based                on my knowledge, this                quarterly 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 quarterly                report; |
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| 3.   | Based                on my knowledge, the                financial statements, and other financial information included in                this                quarterly 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 quarterly                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)) and internal control over financial reporting (as defined                in                Exchange Act Rules 13a-15(f) and 15d-15(f)) 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 quarterly                report is                being prepared; |
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|                         (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; |
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|                         (c) | Evaluated                the effectiveness of the registrant’s disclosure controls and procedures                and presented in this quarterly report our conclusions about the                effectiveness of the disclosure controls and procedures, as of the                end of                the period covered by this quarterly report based on such evaluation;                and |
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|                         (d) | Disclosed                in this report any change in the registrant’s internal control over                financial reporting that occurred during the period covered by this                quarterly report that has materially affected, or is reasonably likely                to                materially affect, the registrant’s internal control over financial                reporting. |
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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 control 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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|                                                                | **OCCULOGIX,                INC.**           |
|                                                           |                                    |                                  |
| Date:   August                8,                2007 | By:                                | /s/ William                G. Dumencu |
|                                                                |  Chief                Financial Officer |
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