EXHIBIT
      31.2


CERTIFICATION
 
 I,
            Cheryl
            L. Dotson, certify that:
 
 1.
            I have
            reviewed this Form 10-KSB of Calypso Wireless, 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(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)) and internal control over
            financial
            reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))
            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)
            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 principles;
 
 (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(s) and I have disclosed,
            based
            on our most recent evaluation of internal control 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 31,
            2007
  
 /s/
            Cheryl L. Dotson
 
 Cheryl
            L.
            Dotson
 CFO