Exhibit 31.2

CERTIFICATION OF CHIEF FINANCIAL OFFICER

I, Bruce Meier, certify that:

1.            I have reviewed this Annual Report on Form 10-K/A of Summer Infant, 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.