Exhibit 31.2

 

I, Christopher Foley, certify that:

 

|   | 1. | I have reviewed this Annual Report on Form 10-KSB for the fiscal year ended December 31, 2006 of NBO SYSTEMS, INC.; |
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|   | 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 periods covered by this report; |
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|   | 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 small business issuer as of, and for, the periods presented in this report; |
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|   | 4. | The small business issuer’s other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15e)) for the small business issuer and have: |
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|   | 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 small business issuer, is made known to us by others, particularly during the period in which this report is being prepared; |
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|   | b) | [Paragraph omitted pursuant to SEC Release Nos. 33-8545 and 34-51293 and Nos. 33-8618 and 34-52492] |
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|   | c) | evaluated the effectiveness of the small business issuer’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; and |
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|   | d) | disclosed in this report any change in the small business issuer’s internal control over financial reporting that occurred during the small business issuer’s most recent fiscal quarter (the small business issuer’s fourth fiscal quarter in the case of an annual report), that has materially affected or is reasonably likely to materially affect, the small business issuer’s internal control over financial reporting. |
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|   | 5. | The small business issuer’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the small business issuer’s auditors and the audit committee of small business issuer’s board of directors (or persons performing the equivalent functions): |
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|   | a) | all significant deficiencies and material weakness in the design or operation of internal controls over financial reporting which are reasonably likely to adversely affect the small business issuer’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 small business issuer’s internal control over financial reporting. |
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Date: March 26, 2007

 

/s/ Christopher Foley

 

|   | Director, Chief Financial Officer |
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|   | (Principal Financial and Accounting Officer) |
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