**Exhibit 31.2**

 

**CERTIFICATIONOF PRINCIPAL ACCOUNTING OFFICER PURSUANT TO RULE 13A-14(a)**

 

**OR15D-14(a) OF THE SECURITIES EXCHANGE ACT OF 1934, AS ADOPTED**

 

**PURSUANTTO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002**

 

I, David S.G. MacKenzie,certify that:

 

1. I have reviewed thisreport on Form 10-Q of Etelos, Inc.;

 

2. Based on my knowledge,this report does not contain any untrue statement of a material fact or omit tostate a material fact necessary to make the statements made, in light of thecircumstances under which such statements were made, not misleading withrespect to the period covered by this report;

 

3. Based on my knowledge,the financial statements, and other financial information included in thisreport, fairly present in all material respects the financial condition,results of operations and cash flows of the registrant as of, and for, theperiods presented in this report;

 

4. The registrant’s othercertifying officer(s) and I are responsible for establishing andmaintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and15d-15(e)) for the registrant and have:

 

a. Designed suchdisclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure that materialinformation relating to the registrant, including its consolidatedsubsidiaries, is made known to us by others within those entities, particularlyduring the period in which this report is being prepared;

 

b. [Intentionallyomitted];

 

c. Evaluated theeffectiveness of the registrant’s disclosure controls and procedures andpresented in this report our conclusions about the effectiveness of thedisclosure controls and procedures, as of the end of the period covered by thisreport based on such evaluation; and

 

d. Disclosed in thisreport any change in the registrant’s internal control over financial reportingthat occurred during the registrant’s most recent fiscal quarter (the registrant’sfourth fiscal quarter in the case of an annual report) that has materiallyaffected, or is reasonably likely to affect, the registrant’s internal controlover financial reporting; and

 

5. The registrant’s othercertifying officer(s) and I have disclosed, based on our most recentevaluation of internal control over financial reporting, to the registrant’sauditors and the audit committee of the registrant’s board of directors (orpersons performing the equivalent functions):

 

a. All significantdeficiencies and material weaknesses in the design or operation of internalcontrol over financial reporting which are reasonably likely to adverselyaffect the registrant’s ability to record, process, summarize and reportfinancial information; and

 

b. Any fraud, whether ornot material, that involves management or other employees who have asignificant role in the registrant’s internal control over financial reporting.

 

 
| Date: May 15,  2008 |                          |
|-------------------------------|-------------------------------|
|                          |                          |
|                          |                          |
|                          | /s/ David S.G.  MacKenzie     |
|                          | David S.G. MacKenzie          |
|                          | Principal Accounting  Officer |

 

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