Exhibit 31.2

CERTIFICATION PURSUANT TO SECTION 302(a)OF THE SARBANES-OXLEY ACT OF 2002

I, Sandra Kahn, certify that:

|1. | I have reviewed this annual report on Form 10-K of Empire Resources, 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 period 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 registrant as of, and for, the periods presented in this report;                   
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|4. | The registrants other certifying officer(s) 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)) for
the registrant and have:                                                                            
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|5. | The registrants other certifying officer(s) 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 registrants board of directors (or persons performing the equivalent function):             
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|Date: April 2, 2007 |  | By: | /s/ Sandra Kahn         | 
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|                    |  |     | Sandra Kahn             | 
|                    |  |     | Chief Financial Officer | 

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