EXHIBIT 31.2
CERTIFICATION
I, James B. Boyd, certify that:
1. | I have reviewed this annual report on Form 10-K/A of ESS Technology, 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. |
Date: May 3, 2007
/s/ James B. Boyd | ||
James B. Boyd Chief Financial Officer |