**Exhibit 31.2**

CERTIFICATION

I, GaryJ.G. Atkinson, Chief Financial Officer of Lpath, Inc. (the “Registrant”),certify that: 

1.                       I havereviewed this quarterly report on Form 10-QSB of the Registrant;

2.                       Based on myknowledge, this report does not contain any untrue statement of a material factor omit to state a material fact necessary to make the statements made, inlight of circumstances under which such statements were made, not misleadingwith respect to the period covered by this report;

3.                       Based on myknowledge, the financial statements, and other financial information includedin this report, fairly present in all material respects the financialcondition, results of operations and cash flows of the Registrant as of, andfor, the periods presented in this report.

4.                       TheRegistrant’s other certifying officer and I are responsible for establishingand maintaining disclosure controls and procedures (as defined in Exchange ActRules 13a-15(e) and 15d-15(e)) for the Registrant and have:

a)                      Designedsuch disclosure controls and procedures, or caused such disclosure controls andprocedures to be designed under our supervision, to ensure that materialinformation relating to the Registrant, including its consolidatedsubsidiaries, is made known to us by others within those entities, particularlyduring the period in which this report is being prepared;

b)                     Evaluated theeffectiveness of the Registrant’s disclosure controls and procedures andpresented in this report our conclusions about the effectiveness of the disclosurecontrols and procedures, as of the end of the period covered by this reportbased on such evaluation; and

c)                      Disclosed inthis report any change in the Registrant’s internal control over financialreporting that occurred during the Registrant’s most recent fiscal quarter (theRegistrant’s fourth fiscal quarter in the case of an annual report) that hasmaterially affected, or is reasonably likely to materially affect, theRegistrant’s internal control over financial reporting; and

5.                       TheRegistrant’s other certifying officer and I have disclosed, based on our mostrecent evaluation of internal control over financial reporting, to theRegistrant’s auditors and the audit committee of the Registrant’s board ofdirectors (or persons performing the equivalent functions):

(a)                  All significantdeficiencies and material weaknesses in the design or operation of internalcontrol over financial reporting which are reasonably likely to adverselyaffect the Registrant’s ability to record, process, summarize and reportfinancial information; and

(b)                 Any fraud,whether or not material, that involves management or other employees who have asignificant role in the Registrant’s internal control over financial reporting.
|        | Date: May 14,  2007                           | By:    /s/  Gary J. G. Atkinson |   |
|--------|-----------------------------------------------|-----------------------------------------------------|--------|
|   | Gary J. G.  Atkinson                          |                                                |
|   | Chief Financial  Officer                      |                                                |
|   | (Principal  Financial and Accounting Officer) |                                                |
|        |                                               |                                                     |        |  |  |

 

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