**EXHIBIT 31.2**

 

CERTIFICATIONPURSUANT TOSECTION 302 OF THESARBANES-OXLEY ACT OF 2002

 

I, David Spiegel, certify that:

 

1.               I have reviewed this quarterly report ofApogee Technology, Inc.;

 

2.               Based on my knowledge, this report does notcontain any untrue statement of a material fact or omit to state a materialfact necessary to make the statements made, in light of the circumstances underwhich such statements were made, not misleading with respect to the periodcovered by this report;

 

3.               Based on my knowledge, the financialstatements, and other financial information included in this report, fairlypresent in all material respects the financial condition, results of operationsand cash flows of the registrant as of, and for, the periods presented in this report;

 

4.               The registrant’s other certifying officer(s)and I are responsible for establishing and maintaining disclosure controls andprocedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e) for theregistrant and have:

 

a)              designed such disclosure controls andprocedures, or caused such disclosure controls and procedures to be designedunder our supervision, to ensure that material information relating to theregistrant, including its consolidated subsidiaries, is made know to us byothers within those entities, particularly during the period in which thisreport is being prepared;

 

b)             evaluated the effectiveness of theregistrant’s disclosure controls and procedures and presented in this reportour conclusions about the effectiveness of the disclosure controls andprocedures, as of the end of the period covered by this report based on suchevaluation; and

 

c)              disclosed in this report any change in theregistrant’s internal control over financial reporting that occurred during theregistrant’s most recent financial quarter (the registrant’s fourth fiscalquarter in the case of an annual report) that has materially affected, or isreasonably likely to materially affect, the registrant’s internal control overfinancial reporting;

 

5.               The registrant’s other certifying officer(s)and I have disclosed, based on our most recent evaluation of internal controlover financial reporting to the registrant’s auditors and the audit committeeof the registrant’s board of directors (or persons performing the equivalentfunction):

 

a)              all significant deficiencies and materialweaknesses in the design or operation of internal control over financialreporting which are reasonably likely to adversely affect the registrant’sability to record, process, summarize and report financial information; and

 

b)             anyfraud, whether or not material, that involves management or other employees whohave a significant role in the registrant’s internal control over financialreporting.

 

 
| Date:  August 14, 2003             |
|-----------------------------------------|
|                                    |
| /s/ David Spiegel                       |   |
| David Spiegel                           |
| Treasurer (principal  financial officer |
| and principal accounting  officer)      |

 

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