Exhibit 31.2
                                 CERTIFICATION

I, James Ivchenko, certify that:

       1. I have reviewed this quarterly report on Form 10-Q 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  registrant'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
registrant 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 registrant, 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 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;

             (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 reasonable likely to
materially  affect,  the registrant's internal control over financial reporting;
and

       5.  The  registrant's  other  certifying officer(s) 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.

Dated: January 13, 2011             By: /s/ James Ivchenko
       ----------------                 ------------------
                                        James Ivchenko,
                                        President
                                        (Principal Financial Officer)