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Straight Path Communications Inc. – ‘10-K’ for 7/31/15 – ‘EX-31.2’

On:  Wednesday, 10/14/15, at 4:06pm ET   ·   For:  7/31/15   ·   Accession #:  1213900-15-7650   ·   File #:  1-36015

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

10/14/15  Straight Path Communications Inc. 10-K        7/31/15   68:5.4M                                   Edgar Agents LLC/FA

Annual Report   —   Form 10-K   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML    685K 
 2: EX-21.1     Separation and Distribution Agreement, Dated July   HTML     18K 
                31, 2013                                                         
 3: EX-23.1     Consent of Zwick & Banyai, Pllc                     HTML     19K 
 4: EX-31.1     Certification -- §302 - SOA'02                      HTML     26K 
 5: EX-31.2     Certification -- §302 - SOA'02                      HTML     26K 
 6: EX-32.1     Certification -- §906 - SOA'02                      HTML     21K 
 7: EX-32.2     Certification -- §906 - SOA'02                      HTML     21K 
46: R1          Document and Entity Information                     HTML     49K 
36: R2          Combined and Consolidated Balance Sheets            HTML    113K 
44: R3          Combined and Consolidated Balance Sheets            HTML     51K 
                (Parenthetical)                                                  
48: R4          Combined and Consolidated Statements of Operations  HTML     87K 
63: R5          Combined and Consolidated Statements of Equity      HTML    101K 
38: R6          Combined and Consolidated Statements of Cash Flows  HTML    108K 
43: R7          Description of Business and Summary of Significant  HTML    141K 
                Accounting Policies                                              
33: R8          Fair Value Measurements                             HTML     28K 
26: R9          Income Taxes                                        HTML     86K 
64: R10         Accrued Expenses                                    HTML     26K 
50: R11         Equity                                              HTML     50K 
49: R12         Stock-Based Compensation                            HTML     62K 
54: R13         Commitments and Contingencies                       HTML     52K 
55: R14         Related Party Transactions                          HTML     40K 
53: R15         Revenues in Wireless Spectrum                       HTML     39K 
56: R16         Business Segment Information                        HTML     45K 
45: R17         Quarterly Financial Data (Unaudited)                HTML     47K 
47: R18         Subsequent Events                                   HTML     22K 
52: R19         Description of Business and Summary of Significant  HTML    158K 
                Accounting Policies (Policies)                                   
68: R20         Description of Business and Summary of Significant  HTML     55K 
                Accounting Policies (Tables)                                     
59: R21         Income Taxes (Tables)                               HTML     77K 
40: R22         Accrued Expenses (Tables)                           HTML     25K 
51: R23         Stock-Based Compensation (Tables)                   HTML     34K 
42: R24         Commitments and Contingencies (Tables)              HTML     24K 
19: R25         Related Party Transactions (Tables)                 HTML     26K 
60: R26         Revenues in Wireless Spectrum (Tables)              HTML     30K 
65: R27         Business Segment Information (Tables)               HTML     37K 
29: R28         Quarterly Financial Data (Unaudited) (Tables)       HTML     44K 
28: R29         Description of Business and Summary of Significant  HTML     35K 
                Accounting Policies (Details)                                    
31: R30         Description of Business and Summary of Significant  HTML     28K 
                Accounting Policies (Details 1)                                  
32: R31         Description of Business and Summary of Significant  HTML     28K 
                Accounting Policies (Details 2)                                  
34: R32         Description of Business and Summary of Significant  HTML     50K 
                Accounting Policies (Details Textual)                            
18: R33         Income Taxes (Details)                              HTML     53K 
57: R34         Income Taxes (Details 1)                            HTML     50K 
39: R35         Income Taxes (Details 2)                            HTML     40K 
41: R36         Income Taxes (Details 3)                            HTML     28K 
23: R37         Income Taxes (Details Textual)                      HTML     43K 
67: R38         Accrued Expenses (Details)                          HTML     35K 
14: R39         Equity (Details)                                    HTML     83K 
35: R40         Stock-Based Compensation (Details)                  HTML     72K 
62: R41         Stock-Based Compensation (Details Textual)          HTML    168K 
22: R42         Commitments and Contingencies (Details)             HTML     31K 
27: R43         Commitments and Contingencies (Details Textual)     HTML     79K 
30: R44         Related Party Transactions (Details)                HTML     33K 
37: R45         Related Party Transactions (Details Textual)        HTML     26K 
17: R46         Revenues in Wireless Spectrum (Details)             HTML     36K 
25: R47         Revenues in Wireless Spectrum (Details Textual)     HTML     36K 
15: R48         Business Segment Information (Details)              HTML     42K 
61: R49         Business Segment Information (Details 1)            HTML     26K 
20: R50         Business Segment Information (Details Textual)      HTML     21K 
58: R51         Quarterly Financial Data (Unaudited) (Details)      HTML     58K 
24: R52         Subsequent Events (Details)                         HTML     23K 
66: XML         IDEA XML File -- Filing Summary                      XML    118K 
16: EXCEL       IDEA Workbook of Financial Reports                  XLSX     76K 
 8: EX-101.INS  XBRL Instance -- strp-20150731                       XML   1.40M 
10: EX-101.CAL  XBRL Calculations -- strp-20150731_cal               XML    145K 
11: EX-101.DEF  XBRL Definitions -- strp-20150731_def                XML    485K 
12: EX-101.LAB  XBRL Labels -- strp-20150731_lab                     XML   1.00M 
13: EX-101.PRE  XBRL Presentations -- strp-20150731_pre              XML    751K 
 9: EX-101.SCH  XBRL Schema -- strp-20150731                         XSD    141K 
21: ZIP         XBRL Zipped Folder -- 0001213900-15-007650-xbrl      Zip    133K 


‘EX-31.2’   —   Certification — §302 – SOA’02


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



Exhibit 31.2

 
Certification of Principal Financial Officer

pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

 

I, Jonathan Rand, certify that:

 

  1. I have reviewed this Annual Report on Form 10-K of Straight Path Communications 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 registrant as of, and for, the periods presented in this report;

 

  4. The registrant’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)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant 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 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;

 

  (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;

 

  (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

 

  (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 (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

 

  5. The registrant’s other certifying officer(s) 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):

 

  (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

 

  (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.

 

Date: October 14, 2015

 

/s/ Jonathan Rand  
Jonathan Rand  
Chief Financial Officer  

 


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:10/14/158-K
For Period end:7/31/15
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Filing Submission 0001213900-15-007650   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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