Exhibit31.2

Rule 13a-14(a)/15d-14(a) Certification

I, DavidMoffatt, certify that:

1.    I have reviewed this AnnualReport on Form 10-K of Allied Healthcare International Inc. (the‘‘Registrant’’)

2.    Based on myknowledge, this Annual Report does not contain any untrue statement ofa material fact or omit to state a material fact necessary to make thestatements made, in light of the circumstances under which suchstatements were made, not misleading with respect to the period coveredby this Annual Report;

3.    Based on my knowledge, theconsolidated financial statements and other financial informationincluded in this Annual Report fairly present in all material respectsthe financial condition, results of operations and cash flows of theRegistrant as of, and for, the periods presented in this AnnualReport;

4.    The Registrant’s other certifyingofficer and I are responsible for establishing and maintainingdisclosure controls and procedures (as defined in Exchange ActRules 13a-15(e) and 15d-15(e)) and internal control overfinancial reporting (as defined in Exchange Act Rules 13a-15(f) and15d-15(f)) for the Registrant and wehave:

(a)    designed such disclosurecontrols and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure thatmaterial information relating to the Registrant, including itsconsolidated subsidiaries, is made known to us by others within thoseentities, particularly during the period in which this Annual Report isbeing prepared;

(b)    designed suchinternal control over financial reporting, or caused such internalcontrol over financial reporting to be designed under our supervision,to provide reasonable assurance regarding the reliability of financialreporting and the preparation of financial statements for externalpurposes in accordance with generally accepted accountingprinciples;

(c)    evaluated theeffectiveness of the Registrant’s disclosure controls andprocedures and presented in this Annual Report our conclusions aboutthe effectiveness of the disclosure controls and procedures, as of theend of the period covered by this Annual Report based on suchevaluation; and

(d)    disclosed in thisAnnual Report any change in the Registrant’s internal controlover financial reporting that occurred during the Registrant’sfourth fiscal quarter ended September 30, 2006 that has materiallyaffected, or is reasonably likely to materially affect, theRegistrant’s internal control over financialreporting;

5.    The Registrant’s other certifyingofficer and I have disclosed, based on our most recent evaluation ofinternal control over financial reporting, to the Registrant’sauditors and the audit committee of the Registrant’s board ofdirectors:

(a)    all significantdeficiencies and material weaknesses in the design or operation ofinternal control over financial reporting which are reasonably likelyto adversely affect the Registrant’s ability to record, process,summarize and report financial information;and

(b)    any fraud, whether or notmaterial, that involves management or other employees who have asignificant role in the Registrant’s internal control overfinancial reporting.

Date:    December  14,2006

|  | /s/ DavidMoffatt |
|--|------------------|

|  | DavidMoffatt |
|--|--------------|

|  | Chief FinancialOfficer |
|--|------------------------|

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