Exhibit 31.2
CERTIFICATION OF THE CHIEF FINANCIAL OFFICER
PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
I, Judy Krandel, certify that:
| (1) | I have reviewed this Annual Report on Form 10-K/A of Nephros, Inc.; and | |
| (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. |
Dated: April 30, 2026
| /s/ Judy Krandel | |
| Judy Krandel | |
| Chief Financial Officer | |
| (Principal Financial and Accounting Officer) |