**Exhibit
        31.2**
 **CERTIFICATION**
 
 I,
        Don
        Waite, certify that:
 
  1.  I
        have
        reviewed this annual report on Form 10-K/A, Amendment No. 1, of Dialysis
        Corporation of America;
  
 2.  Based
        on
        my knowledge, this annual 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 annual 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 we 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)  Evaluated
        the effectiveness of the registrant’s disclosure controls and procedures and
        presented in this annual 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; and
 
 (c)  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 (the
        registrant’s fourth fiscal quarter in the case of any annual report) 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 registrant’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 controls.
 
 /s/
        Don
        Waite
  Date:
        August 9, 2005    _________________________________________
  DON
        WAITE, Chief Financial Officer