**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 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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| 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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| Date                November 15, 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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