**EXHIBIT      31.2**

**RULE      13a-14(a)/15d-14(a) CERTIFICATION**

|   | 1. | I have reviewed this Form 10-QSB of Lotus              Pharmaceuticals, 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                small                business issuer as of, and for, the periods presented in this                report; |
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|   | 4. | The                small business issuer'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 small business issuer and                have: |
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|  | (e) | 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 small business issuer,                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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|   | (f) | 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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|   | (g) | Evaluated the effectiveness of the              small              business issuer'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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|   | (h) | Disclosed in this report any change              in the              small business issuer's internal control over financial reporting that              occurred during the small business issuer's most recent fiscal quarter              (the small business issuer's fourth fiscal quarter in the case of an              annual report) that has materially affected, or is reasonably likely              to              materially affect, the small business issuer's internal control over              financial reporting; and |
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|   | 5. | The                small business issuer's other certifying officer(s) and I have disclosed,                based on our most recent evaluation of internal control over financial                reporting, to the small business issuer's auditors and the audit                committee                of the small business issuer's board of directors (or persons performing                the equivalent functions): |
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|  | (c) | 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                small business  issuer's                ability to record, process, summarize and report financial information;                and |
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|   | (d) | Any fraud, whether or not material,              that              involves management or other employees who have a  significant              role in the small business issuer's internal conrol over financial              reporting. |
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| May                21,                2007 | By:                                                     | /s/ Adam              Wasserman |
|                                       | Adam              Waseerman, Chief Financial              Officer |

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