Exhibit31.2

CERTIFICATION OF PRINCIPAL FINANCIALOFFICER

I Michael Kaswan, Chief Operating Officer,certify that:

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| 1.  | I have reviewed thisQuarterly Report on Form 10-QSB of KBL Healthcare Acquisition Corp.II; |

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| 2.  | Based on my knowledge, thisquarterly report does not contain any untrue statement of a materialfact or omit to state a material fact necessary to make the statementsmade, in light of the circumstances under which such statements weremade, not misleading with respect to the period covered by thisreport; |

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| 3.  | Based on my knowledge, thefinancial statements, and other financial information included in thisreport, fairly present in all material respects the financialconditions, results of operations and cash flows of the small businessissuer as of, and for, the periods presented in thisreport. |

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| 4.  | The small businessissuer’s other certifying officer(s) and I are responsible forestablishing and maintaining disclosure controls and procedures (asdefined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the smallbusiness issuer and have: |

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|  | a)  | Designed suchdisclosure controls and procedures, or caused such disclosure controlsand procedures to be designed under our supervision, to ensure thatmaterial information relating to the small business issuer, includingits consolidated subsidiaries, is made known to us by others withinthose entities, particularly during the period in which this report isbeing prepared; |

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|  | b)  | Evaluated the effectiveness ofthe small business issuer’s disclosure controls and proceduresand presented in this report our conclusions about the effectiveness ofthe disclosure controls and procedures, as of the end of the periodcovered by this report based on such evaluation;and |

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|  | c)  | Disclosed in this report any change in thesmall business issuer’s internal control over financialreporting that occurred during the small business issuer’s mostrecent fiscal quarter (the small business issuer’s fourth fiscalquarter in the case of an annual report) that has materially affected,or is reasonably likely to materially affect, the small businessissuer’s internal control over financial reporting;and |

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| 5.  | The small business issuer’sother certifying officer(s) and I have disclosed, based on our mostrecent evaluation of internal control over financial reporting, to thesmall business issuer’s auditors and the audit committee of thesmall business issuer’s board of directors (or personsperforming the equivalent functions): |

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|  | a)  | Allsignificant deficiencies and material weaknesses in the design oroperation of internal control over financial reporting which arereasonably likely to adversely affect the small business issuer'sability to record, process, summarize and report financial information;and |

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|  | b)  | Any fraud, whether or not material, thatinvolves management or other employees who have a significant role inthe small business issuer's internal control over financialreporting. |

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| /s/Michael Kaswan                                                                                                                                                     |  |  | Dated: August  14,2006 |
|        Michael Kaswan       ChiefOperating Officer       (Principal Accounting and FinancialOfficer) |  |  |                   |
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