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1.
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I have reviewed this amendment to
annual report on Amendment No. 2 to Form 10-K of Vyteris,
Inc.:
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2.
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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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/s/
Joseph N. Himy
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Joseph
N. Himy
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Chief
Financial Officer and
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Principal
Accounting Officer
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