**Exhibit 31.2**

**CERTIFICATION      OF CHIEF FINANCIAL OFFICER**

**PURSUANT      TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002**

| (1)    |   | I                have reviewed this Annual Report on Form 10-K of Wells-Gardner Electronics                Corporation;                                                                                                                                                                                                                                                                                                    |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |
| (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                Annual 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 Annual                Report;                                   |
|   |   |
| (4)    |   | The                registrant’s other certifying officer 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)) 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                ensure                that material information relating to the registrant, including its                consolidated subsidiaries, is made known to us by others within those                entities, particularly during the period in which this Annual Report                is                being prepared; |
|--------|--------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |
|   | (b)    |   | Omitted;                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|   |   |
|   | (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 Annual Report based on such evaluation;                                                                                                                                       |
|   |   |
|   | (d)    |   | Disclosed                in this Annual 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;                                                                                 |

| (5) |   | The                registrant’s other certifying officer and I have disclosed, based on our                most recent evaluation of internal control over financial reporting,                to                the registrant’s auditors and the Audit Committee of the registrant’s                Board of Directors: |
|-----|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a)    |   | Any                known 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 data and have identified                for the                registrant’s auditors any material weakness in internal                controls; |
|--------|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |
|   | (b)    |   | Any                known 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:                March 13, 2007 |   | By:    |   | /s/                JAMES F. BRACE                    |   |   |
|                                     |   |   |   |                                                 |   |   |
|                                     |   |   |   | James                F. Brace                        |   |   |
|                                     |   |   |   | Vice                President, Secretary, Treasurer, |   |   |
|                                     |   |   |   | &                Chief Financial Officer         |   |   |