EXHIBIT 31.2
 
 CERTIFICATION
OF PRINCIPAL FINANCIAL AND ACCOUNTING OFFICER
 PURSUANT
TO SECTION 302 OF THE
 SARBANES-OXLEY
ACT OF 2002
  I, Jay
Needleman, certify that:
  1.    I
have reviewed this quarterly report on Form 10-QSB of Smartmetric, Inc. for the
three months ended March 31, 2008;
  2.    Based
on my knowledge, this 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 report;
  3.    Based
on my knowledge, the financial statements, and other financial information
included in this 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 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 controls 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 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 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;
 
 d)
              disclosed
      in this report any change in the registrant’s internal control over
      financial reporting that occurred during the registrant’s most recent
      fiscal quarter 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, to the registrant’s auditors and the audit committee of
registrant’s board of directors (or persons performing the equivalent
function):
  a) all
significant deficiencies in the design or operation of internal controls which
could adversely affect the registrant’s ability to record, process, summarize
and report financial data and have identified for the registrant’s auditors any
material weaknesses in internal controls; and
  b) any
fraud, whether or not material, that involves management or other employees who
have a significant role in the registrant’s internal
controls      over financial
reporting.
  Dated: May
      20, 2008
              
              
              
              By:
              
              /s/Jay NeedlemanJay
      Needleman
                Chief
      Financial
Officer