**** Exhibit
        12.2
 **CERTIFICATIONS
        UNDER SECTION 302**
 
 I,
        Eyal
        Tuchman, certify that:
  1.
        I have
        reviewed this annual report on Form 20-F of SuperCom Ltd.;
  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 registrant as of,
        and
        for, the periods presented in this report;
  4.
        The
        company’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 15(d)-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 report is being prepared;
  b)
        Omitted in accordance with the guidance of SEC Release No. 33-8545.
  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 the financial reporting; and
  5.
        The
        company’s other certifying officer(s) 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 (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 registrant’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 registrant’s internal control over financial
        reporting.
   Date:
        June 30, 2005
  
 /s/
        Eyal
        Tuchman
 
 Eyal
        Tuchman
 Chief
        Financial Officer
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