EXHIBIT
      31.2








NEURO-HITECH
      PHARMACEUTICALS ,
      INC.


CERTIFICATION
      OF CHIEF FINANCIAL OFFICER


Section
      302 Certification





I,
      David
      Barrett, certify that:





|1. | I
              have reviewed this quarterly report on Form 10-QSB of Neuro-Hitech
              Pharmaceuticals, Inc., a Delaware corporation (the
              “registrant”);
|-- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------




|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 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:
|-- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------




|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. | 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
|-- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------




|c. | disclosed
              in this report any change in the registrants internal controls over
              financial reporting that occurred during the most recent fiscal quarter
              that has materially effected or is reasonably likely to materially
              effect,
              the registrant’s internal control over financial reporting;
              and
|-- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------




|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 registrant’s board of
              directors:
|-- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------




|a. | all
              significant deficiencies and material weaknesses in the design or
              operation of internal controls 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
              controls over financial reporting.
|-- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------




Date:
      May
      15, 2006       By:  /s/
      David Barrett


David
      Barrett


Chief
      Financial Officer