| **CERTIFICATION  OF PRINCIPAL FINANCIAL OFFICER** |   | Exhibit 31.2 |
|---------------------------------------------------|--------|-------------------|

 

I, Douglas W. Cowan,certify that:

 
| 1.     | I have reviewed  this quarterly report on Form 10-Q of Retractable  Technologies, Inc.;                                                                                                                                                                                                                                                                                                                |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                                                                                                                             |
| 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;                                                                                                   |
|   |                                                                                                                                                                                                                                                                                                                                                                                                             |
| 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;                                                                                                                     |
|   |                                                                                                                                                                                                                                                                                                                                                                                                             |
| 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:                                       |
|   |                                                                                                                                                                                                                                                                                                                                                                                                             |
| (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;                              |
|   |                                                                                                                                                                                                                                                                                                                                                                                                             |
| (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;                                     |
|   |                                                                                                                                                                                                                                                                                                                                                                                                             |
| (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                                                                                                                     |
|   |                                                                                                                                                                                                                                                                                                                                                                                                             |
| (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 |
|   |                                                                                                                                                                                                                                                                                                                                                                                                             |
| 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):                                                                                       |
|   |                                                                                                                                                                                                                                                                                                                                                                                                             |
| (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                                                                                                                              |
|   |                                                                                                                                                                                                                                                                                                                                                                                                             |
| (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:       May 15, 2009

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