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                                  EXHIBIT 31.2

                          SECTION 302 CERTIFICATION OF
                          PRINCIPAL ACCOUNTING OFFICER

         I, Andrew Perz, certify that:

1.            I have reviewed this Quarterly Report on Form 10-Q of AMERICAN
              TECHNICAL CERAMICS CORP.;

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 Company as of, and for, the
              periods presented in this 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 13a-15(e) and 15d-15(e)) 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 report is being prepared;

              b)  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

              c)  disclosed in this report any change in the Company's internal
                  control over financial reporting that occurred during the
                  Company's most recent fiscal quarter that has materially
                  affected, or is reasonably likely to materially affect, the
                  Company's internal control over financial reporting; and

5.            The Company's other certifying officer 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
              the Company's board of directors:

              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.

                 Date: May 12, 2006
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                         /S/ ANDREW R. PERZ
                      -----------------------------
                         Vice President, Finance

                       Principal Accounting Officer

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