**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**

| 1. | I                have reviewed this Quarterly Report on Form 10-QSB, as amended, of                Solomon                Technologies, Inc.; |
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| 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; |
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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                small                business issuer as of, and for, the periods presented in this                report; |
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| 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:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
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|   | 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; andd)                  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):                                                                                                                                                                                                                                            |
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|   | 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: August 17, 2007 | By :    /s/                Samuel F. Occhipinti                 |
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|                  | Samuel                  F. Occhipinti                                          |
|                  | Chief                  Financial Officer                                       |
|                  | (principal                  financial and accounting                  officer) |

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