----

EXHIBIT 31.2

| 1. | I have reviewed this Quarterly      Report on Form 10-Q/A of OccuLogix,Inc.; |
|----|------------------------------------------------------------------------------|

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

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

| 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: |
|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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

|  | (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 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 |
|--|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (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. |
|--|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 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): |
|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (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 |
|--|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (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. |
|--|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                  | OCCULOGIX,      INC. |
|---------------------------------------|----------------------|
|                                  |                 |   |
|                                  |                 |   |
| Date      : July 21 ,  2008 | By:                  | /s/      William G. Dumencu |
|                                  |                 | Chief      Financial Officer |

----