**CERTIFICATIONS**

**EXHI****BIT        31.2**

| (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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| (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; and |
|-----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (a)  | All                  significant deficiencies and material weakness 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 |
|-----------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (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:   May                  10, 2006 | By:                                  | /s/ William                  G. Dumencu |
|                                                 |  Chief                  Financial Officer |
|                                                 |                                           |