Exhibit 31.2CERTIFICATION

I, Mark I. Gittelman, certify that:

|1. | I have reviewed this Report on Form 10-Q/A, Amendment No. 1 to the 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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|   | (d)                                                                                                                                                                                                                                                                                                       
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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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|   | (a)                                                                                                                                                                                                                                                                                                       
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|   | (b)                                                                                                                                                                                                                                                                                                       
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|Date: | March
    2, 2009 |                                          
|      |                   | Mark I. Gittelman                        
|      |                   | Chief Financial
    Officer and Treasurer

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