**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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|         | By:                                                                                                                                                                    | /s/ Samuel                F. Occhipinti |
|         | Samuel                  F. OcchipintiChief                  Financial Officer (principal                  accounting officer)November                  14,                  2005 |