Exhibit
      31.2


CERTIFICATIONS





I,
      Douglas J. Beck, certify that:





1)
      I have reviewed this annual report on Form 10-KSB of Lev Pharmaceuticals,
      Inc.





2)
      Based on my knowledge, this annual 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 annual report, fairly present in all material respects the
      financial condition, results of operations and cash flows of the


registrant
      as of, and for, the periods presented in this annual report;





4)
      The registrant's other certifying officer and I are responsible for establishing
      and maintaining disclosure controls and procedures (as defined in Exchange
      Act
      Rules 13a-15(e) and 15d-15(e)) for the registrant and we 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 registrant, including its consolidated
      subsidiary, is made known to us by others within those entities, particularly
      during the period in
      which this annual report is being prepared;





b)
      [Reserved];





c)
      Evaluated the effectiveness of the registrant'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)
      Disclosed in this report any change in the registrant's internal control over
      financial reporting that occurred during the registrant's most recent fiscal
      quarter (the registrant's fourth fiscal quarter in the case of an annual report)
      that has materially affected, or is reasonably likely to materially affect,
      the
      registrant's internal control over financial reporting.





5)
      The registrant's other certifying officer and I have disclosed, based on our
      most recent evaluation of internal control over financial reporting, to the
      registrant's auditors and the audit committee of the registrant'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 registrant'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 registrant's internal control over financial
      reporting.




Date: March
              31, 2006
            By:
            /s/
              Douglas J. BeckDouglas
                J. Beck
              Chief
                Financial Officer