hmm. I don't really agree with the harshness of the criticism this piece has recieved so far. I think how you've pulled this idea off is quite clever and well thought out rather than merely gimmicky. The whole double meaning of reflection, the symmetry between looking back and reading backwards, the way it looks like the poem's being seen in a mirror... it all ties in well.
I think the title ought to be spelt the right way round though. As a kind of counter-point to the backwardness of the poem.
I agree with Tulip. It's an interesting idea, but it needs to be used in moderation. The message in this poem could also be expanded upon. Right now, it's pretty bland. There's really not a whole lot for the reader to identify with, in my opinion, or even imagine.
Personally, I hate it. You've tried to make up for what is a very bland four-line poem by inserting some gimmick which is presumably supposed to make this piece unique.
I did enjoy the moment when I figured out that the poem wasn't nonsense, just backwards, but after that deciphering the rest of it was boring and tedious. For that reason I think that the writing backwards trick could have been used to much better effect if only applied to a couple of words in the poem, rather than all of it.