**EXHIBIT 31.2**

 

 

**Certification**

 

I, Kimiko Milheim, certifythat:

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

                                                                                                                                                                                                                |
|--------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 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;

  |
| 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;

                     |
| 4.                       | The registrant's other  certifying officer and I are responsible for establishing and maintaining  disclosure controls and procedures (as defined in Exchange 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 is made known to us by others, particularly during  the period in which this report is being prepared;

  |
|                     | (b)                                                                                                                                                                                                                                                                                                                    | 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

  |
|                     | (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 an annual report) that  has materially affected, or is reasonably likely to materially affect, the  registrant's internal control over financial reporting; and

  |
| 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)                                                                                                                                                                                                                                                                                                                    | 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.

 

  |
| Dated: December 23, 2010 |   /s/  Kimiko  Milheim                                                                                                                  |
|                     | Kimiko Milheim                                                                                                                                                                                                                                                                                                         |
|                     | Chief Financial Officer                                                                                                                                                                                                                                                                                                |
|                          |                                                                                                                                                                                                                                                                                                                        |  |  |