EXHIBIT 31.2 

CERTIFICATION OF PRINCIPAL FINANCIAL AND ACCOUNTING OFFICER 

PURSUANT TO SECTION 302 OF THE 

SARBANES-OXLEY ACT OF 2002 

I, Mark A. Koch, certify that: 

1.    I have reviewed this Amendment No. 1 to the annual report on Form 10-K/A of eMagin Corporation. 

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; 

By:	/s/ Mark A. Koch
	Mark A. Koch
	Chief Financial Officer
	(Principal Accounting and Financial Officer)

Dated: May 1, 2023