**CERTIFICATIONS**

**EXHIBIT        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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|   | (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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| (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:   May                  9, 2007 | By:                                  | /s/ William                  G. Dumencu |
|                                                |  Chief                  Financial Officer |
|                                                |                                           |