| **CERTIFICATION  OF PRINCIPAL FINANCIAL OFFICER** | Exhibit 31.2 |
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I,Douglas W. Cowan, certify that:

 
| 1.     | I have reviewed this quarterly report on Form 10-Q of  Retractable Technologies, Inc.;                                                                                                                                                                                                                                                                                                                 |
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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(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)) and internal control over financial reporting (as defined in  Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant 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 registrant, 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;                              |
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| (b)    | Designed such internal control over financial reporting, or caused  such internal control over financial reporting to be designed under our  supervision, to provide reasonable assurance regarding the reliability of  financial reporting and the preparation of financial statements for external  purposes in accordance with generally accepted accounting principles;                                      |
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| (c)    | Evaluated the effectiveness of the registrant’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; and                                                                                                                      |
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| (d)    | Disclosed in this report any change in the registrant’s internal  control over financial reporting that occurred during the registrant’s most  recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of  an annual report) that has materially affected, or is reasonably likely to  materially affect, the registrant’s internal control over financial  reporting; and |
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| 5.     | The registrant’s other certifying officer(s) 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)    | 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 registrant’s ability to record, process,  summarize, and report financial information; and                                                                                                                               |
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| (b)    | Any fraud, whether or not material, that involves management or other  employees who have a significant role in the registrant’s internal control  over financial reporting.                                                                                                                                                                                                                                |

 

Date:                    November 15, 2010

 
| /s/  Douglas W. Cowan                      |   |
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| DOUGLAS  W. COWAN                          |   |
| VICE PRESIDENT AND CHIEF FINANCIAL OFFICER |

 

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