EXHIBIT 31.2

ITRONICS INC.

CERTIFICATION PURSUANT TO 

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

 

CERTIFICATION

I, Michael C. Horsley, Controller of ITRONICS INC., certify that:

 

1. I have reviewed this quarterly report on Form 10-Q of ITRONICS INC.;

2. Based on my knowledge, this report does not contain any untrue statement of amaterial fact or omit to state a material fact necessary to make the statements made, inlight of the circumstances under which such statements were made, not misleading withrespect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial informationincluded 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 periodspresented in this report;

4. The small business issuer's other certifying officer and I are responsible forestablishing and maintaining disclosure controls and procedures (as defined in ExchangeAct Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (asdefined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

> 
a) Designed such disclosure controls and procedures, or caused such disclosure controls    and procedures to be designed under our supervision, to registrant 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 designated 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 registrant’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 registrant’s internal control over    financial reporting that occurred during the registrant’s most recent fiscal quarter    that has materially affected, or is reasonably likely to materially affect, the    registrant’s internal control over financial reporting; and

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5. The registrant’s other certifying officer and I have disclosed, based on ourmost recent evaluation of internal control over financial reporting, to theregistrant’s auditors and the audit committee of the registrant’s board ofdirectors (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: May 15, 2008                             /S/MICHAEL C. HORSLEY
                                               MichaelC. Horsley

                                               Controller

                                               (PrincipalAccounting Officer)

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