CERTIFICATION
Published on April 2, 2007
EXHIBIT
31.3
CERTIFICATION
PURSUANT TO
SECTION
302 OF THE SARBANES-OXLEY ACT OF 2002
I,
Jerome
J. Dvonch, Principal Accounting Officer, certify that:
1. I
have
reviewed this annual report on Form 10-KSB of NeoGenomics, Inc.;
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 annual 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 small business issuer as of, and
for, the periods presented in this report;
4. The
small
business issuer’s other certifying officer(s) and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined
in
Exchange Act Rules 13a-14 and 15d-14) for the small business issuer 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 small business issuer,
including
its consolidated subsidiaries, is made known to us by others within
those
entities, particularly during the period in which this report is
being
prepared;
|
(b)
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Omitted;
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(c)
|
Evaluated
the effectiveness of the small business issuer’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
|
(d)
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Disclosed
in this report any change in the small business issuer’s internal control
over financial reporting that occurred during the small business
issuer’s
most recent fiscal quarter (the small business issuer’s fourth fiscal
quarter in the case of an annual report) that has materially affected,
or
is reasonably likely to materially affect, the small business issuer’s
internal control over financial reporting;
and
|
5. The
small
business issuer’s other certifying officer(s) and I have disclosed, based on my
most recent evaluation of internal control over financial reporting, to the
small business issuer’s auditors and the audit committee of the small business
issuer’s board of directors (or persons performing the equivalent
functions):
(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 small business issuer’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 small business issuer’s
internal control over financial reporting.
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Date:
April 2, 2007
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By: /s/
Jerome J. Dvonch
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Name: Jerome
J. Dvonch
|
|
Title: Principal
Accounting Officer
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*The
introductory portion of paragraph 4 of the Section 302 certification that refers
to the certifying officers’ responsibility for establishing and maintaining
internal control over financial reporting for the company, as well as paragraph
4(b), have been omitted in accordance with Release No. 33-8545 (March 2, 2005)
because the compliance period has been extended for small business issuers
until
the first fiscal year ending on or after December 15, 2007.