Exhibit 31.2CERTIFICATION

I, Mark I. Gittelman, certify that:

|1. | I have reviewed this Quarterly Report on Form 10-Q for the quarter ended December 31, 2008 of Elite Pharmaceuticals, Inc. (the “Registrant”);                                                                                                                                                                  
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|2. | Based on my knowledge, this 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 report;     
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|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;        
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|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 have:                                                                 
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|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):
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|Date: | February
        17, 2009 |                                          
|      |                           | Mark I. Gittelman                        
|      |                           | Chief Financial
    Officer and Treasurer

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