EXHIBIT 31.2




                  CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER
            PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I,  Kenneth  W.  Bean,  certify  that:

     1.   I have  reviewed  this  Quarterly  Report  on  Form  10-QSB/A  of
          Pediatric  Prosthetics,  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 small business issuer as of, and for, the periods
          presented  in  this  report;

     4.   The small  business  issuer's  other  certifying  officer  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  small  business  issuer  and  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 small business issuer, including
                    its consolidated subsidiaries, is made known to us by others
                    within  those  entities,  particularly  during the period in
                    which  this  report  is  being  prepared;

               b)   Paragraph  omitted  in  accordance  with  SEC  transition
                    instructions  contained  in  SEC  Release  No.  33-8238;

               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

               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;  and

     5.   The small  business  issuer's  other  certifying  officer  and  I have
          disclosed,  based  on  our  most recent evaluation of internal control

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          over  financial reporting, to the small business issuer's auditors and
          the  audit committee of the small business issuer's board of directors
          (or  persons  performing  the  equivalent  functions):

               a)   All significant  deficiencies  and  material  weaknesses  in
                    the  design  or operation of internal control 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

               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.

Date:  December 21,  2006


                                   By:  /s/  Kenneth  W.  Bean
                                   ---------------------------
                                   Kenneth  W.  Bean,
                                   Principal Financial Officer

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