**Exhibit
        31.2**
 
 
 **Certification
        Required by Rule 13a-14(a) or Rule 15d-14(a) as Adopted Pursuant to Section
        302
        of the Sarbanes-Oxley Act of 2002**
 
 I,
        Samuel
        F. Occhipinti, certify that:
 
 1.
              I
                  have reviewed this Quarterly Report on Form 10-QSB, as amended,
                  of Solomon
                  Technologies, Inc.;
 
 2.
              Based
                  on my knowledge, this quarterly 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;
 
 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
                  small
                  business issuer as of, and for, the periods presented in this report;
 
 4.
              The
                  small business issuer's other certifying officer(s) 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)  [Omitted];
 
 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 reasonably 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.
 
 Date:
        May
        15,
        2007                               By :  /s/
        Samuel F. Occhipinti
 Samuel
        F.
        Occhipinti
 Chief
        Financial Officer
 (principal
        financial and accounting officer)