Exhibit 31.2
                    CERTIFICATION OF CHIEF FINANCIAL OFFICER
                             PURSUANT TO SECTION 302
                        OF THE SARBANES-OXLEY ACT OF 2002

I, Paul C. Desjourdy, certify that:

1.             I have reviewed this annual report on Form 10-KSB of Symbollon
               Pharmaceuticals, 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(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)) 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)  [paragraph  omitted pursuant to SEC Release Nos. 33-8238 and
                    34-47986];

               (c)  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

               (d)  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

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):

               (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: March 30, 2004                 /s/ Paul C. Desjourdy
                                     -----------------------------------
                                     Paul C. Desjourdy
                                     Chief Financial Officer