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)) 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)  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

           (c)   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) (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 21, 2004              By: /s/James Ivchenko
                                    James Ivchenko,
                                    President (Principal Financial
                                    Officer)