Exhibit 31.2
CERTIFICATION ACCOMPANYING PERIODIC REPORT
PURSUANT TO SECTION 302
OF THE SARBANES-OXLEY ACT OF 2002
I, Thomas E. Gay III, Chief Financial Officer and Secretary, certify that:
| 1. | I have reviewed this Annual Report on Form 10-K/A of Sigma Designs, 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. |
/s/ Thomas E. Gay III | ||||
| Dated: May 25, 2012 | Thomas E. Gay III Chief Financial Officer and Secretary |