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: July 20, 2010                         By: /s/ James Ivchenko
                                                 -----------------------------
                                                 James Ivchenko,
                                                 President
                                                 (Principal Financial Officer)