Exhibit 31.2

CERTIFICATION

I, Michael R. Garone, Vice President, Finance and Chief Financial Officer of Immunomedics, Inc., certify that:

1.              I have reviewed the annual report on Form 10-K/A of Immunomedics, 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 report.