Exhibit 31.2

CERTIFICATIONS

I, Pramila
Devi Shaheed, certify that:

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|1. | I have
  reviewed this Form 10-Q of Levcor International, 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 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 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 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.                                                                                                                                                                                                        

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|Date: May 15, 2008 | /s/ PRAMILA
  DEVI SHAHEED
|                   |                           
|                   | Pramila Devi
  Shaheed    
|                   | Chief
  Financial Officer 

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