EXHIBIT 31.2



CERTIFICATION



I, John Stetson, certify that:



1. I have reviewed this Annual Report on Form
10-K/A of PolarityTE, Inc.;



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
officers 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 control over financial reporting (as defined in Exchange Act Rule 13a-15 (f) and 15
(d)-15(f)) for the registrant and we 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 annual report is being prepared;



b) designed such internal control
over financing 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; and



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 (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or
is reasonably likely to materially affect the registrant’s internal control over the financial reporting; and



5. The registrant’s other certifying
officers and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s
auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):



a) all significant deficiencies
and material weaknesses in the design or operation of internal controls over financial reporting that are reasonably likely to
adversely affect the registrant’s ability to record, process, summarize and report financial information; 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.



| | /s/ John Stetson                                             
| | -------------------------------------------------------------
| | Chief Financial Officer
        (Principal Financial Officer)



Date: February 28, 2018