Exhibit 31.2
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                                 CERTIFICATIONS

I, Edward F. Cooke, certify that:

1.  I have reviewed this Form 10-QSB of Levcor International, 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 small
    business issuer as of, and for, the periods presented in this report;

4.  The small business issuer'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 small
    business issuer 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 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;

         (b) 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

         (c) 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 that has materially affected,
    or is reasonably likely to materially affect, the small business issuer's
    internal control over financial reporting; and

5.  The small business issuer's other certifying officer 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):

         (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 small business issuer'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 small business issuer's
    internal control over financial reporting.

Date: May 14, 2004

                                             /s/ EDWARD F. COOKE
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                                             Edward F. Cooke
                                             Chief Financial Officer

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