Exhibit 31.2
                          CERTIFICATION

I, James Ivchenko, certify that:

     1.   I have reviewed this annual report on Form 10-KSB of
Epolin, Inc.;

     2.   Based on my knowledge, this report does not contain any
untrue statements 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;

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

     4.   The small business issuer's other certifying officers
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)) and internal control over financial
reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-
15(f)) 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)  Designed such internal control over financial
reporting, or caused such internal control over financial
reporting to be designed under our supervision, to provide
reasonable assurance regarding the reliability of financial
reporting and the preparation of financial statements for
external purposes in accordance with generally accepted
accounting principles;

          (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)  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
reasonable 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 our 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.



Dated:  May 28, 2008          By:  /s/ James Ivchenko
                                   James Ivchenko,
                                   President
                                   (Principal Financial Officer)