EXHIBIT 31.2CERTIFICATIONI, Amy Gallo, Chief Financial Officer, certify that:1. I have reviewed this quarterly report on Form 10-Q of Fortune Industries, Inc.;2. Based on my knowledge, this quarterly report does not contain any untrue statement of amaterial fact or omit to state a material fact necessary to make the statements made, in lightof the circumstances under which such statements were made, not misleading with respect to theperiod covered by this quarterly report;3. Based on my knowledge, the financial statements, and other financial information included inthis quarterly report, fairly present in all material respects the financial condition,results of operations and cash flows of Fortune Industries, Inc. as of, and for, the periodspresented in this quarterly report;4. Fortune Industries, Inc.’s other certifying officer and I are responsible for establishingand maintaining disclosure controls and procedures (as defined in Securities Exchange ActRules 13a-15(e) and 15d-15(e)) for Fortune Industries, Inc. and have: a) designed such disclosure controls and procedures, or caused such disclosurecontrols and procedures to be designed under our supervision, to ensure that materialinformation relating to Fortune Industries, Inc., including its consolidatedsubsidiaries, is made known to us by others within those entities, particularly duringthe period in which this quarterly report is being prepared;  b) designed such internal control over financial reporting, or caused suchinternal control over financial reporting to be designed under our supervision, toprovide reasonable assurance regarding the reliability of financial reporting and thepreparation of financial statements for external purposes in accordance with generallyaccepted accounting principles;  c) evaluated the effectiveness of Fortune Industries, Inc.’s disclosure controlsand procedures and presented in this quarterly report our conclusions about theeffectiveness of the disclosure controls and procedures, as of the end of the periodcovered by this quarterly report based on such evaluation; and  d) disclosed in this report any change in Fortune Industries, Inc.’s internalcontrol over financial reporting that occurred during the most recent fiscal quarter(Fortune Industries, Inc.’s fourth fiscal quarter in the case of an annual report)that has materially affected, or is reasonably likely to materially affect, FortuneIndustries, Inc.’s internal control over financial reporting; and5. Fortune Industries, Inc.’s other certifying officer and I have disclosed, based on our mostrecent evaluation of internal control over financial reporting, to Fortune Industries, Inc.’sauditors and the audit committee of Fortune Industries, Inc.’s board of directors (or othersperforming the equivalent functions): a) all significant deficiencies and material weaknesses in the design oroperation of internal control over financial reporting which are reasonably likely toadversely affect Fortune Industries, Inc.’s ability to record, process, summarize andreport financial information; and  b) any fraud, whether or not material, that involves management or otheremployees who have a significant role in Fortune Industries, Inc.’s internal controlover financial reporting.     Date: January 16, 2007 By: /s/ Amy Gallo         Amy Gallo,    Chief Financial Officer