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EXHIBIT 12.2

# CERTIFICATIONS

I, Zvi Fried, certify
that:

1.    I have
reviewed this annual report on Form 20-F of Pointer Telocation Ltd.;

2.    Based on my
knowledge, this annual 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 annual report;

3.    Based on my
knowledge, the financial statements, and other financial information included in this
annual report, fairly present in all material respects the financial condition, results of
operations and cash flows of the company as of, and for, the periods presented in this
annual report;

4.    The
companys other certifying officer and I are responsible for establishing and
maintaining disclosure controls and procedures (as defined in Exchange Act Rules
13(a)-15(e)) and internal control over financial reporting (as defined in Exchange Act
Rules 13a-15(f) and 15d-15(f) for the company 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 company, 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 financial 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
principals;
| | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

| | (c)       
Evaluated
the effectiveness of the company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 companys internal control over financial reporting
that occurred during the period covered by the annual report that has materially
affected, or is reasonably likely to materially affect, the companys internal
control over financial reporting.
| | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

5.    The
companys other certifying officers and I have disclosed, based on our most recent
evaluation of internal control over financial reporting, to the companys auditors
and the audit committee of company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
company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 companys internal control over financial reporting.
| | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

April 8,
2008

| | /s/ ZVI FRIEDZvi FriedChief Financial and Principal Accounting Officer
| | ------------------------------------------------------------------------------------



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