**EXHIBIT31.1**

 

 

**Certification**

 

I, KimikoMilheim, certify that:

 
| 1.                  | I  have reviewed this annual report on Form 10-K of LOGIC Devices Incorporated  (the registrant);

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| 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 report;

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| 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 report;

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| 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)) and internal control over financial  reporting (as defined 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 ensure that material  information relating to the registrant is made known to us by others,  particularly during the period in which this report is being prepared;

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|                | (b)                                                                                                                                                                                                                                                                                                                                       | Designed  such internal control over financial reporting or caused such internal  control over financial reporting to be designed 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;

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|                     | (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

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|                | (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  (the registrant’s fourth fiscal quarter in the case of an annual  report) 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 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:

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|                | (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

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|                | (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.

 

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| Dated:  May 6, 2011 |   /s/  Kimiko  Milheim                                                                                                                                     |
|                | Kimiko  Milheim                                                                                                                                                                                                                                                                                                                           |
|                | Chief  Financial Officer                                                                                                                                                                                                                                                                                                                  |
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