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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 |
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
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 |
This ‘10-K’ Filing | Date | Other Filings | ||
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Filed on: | 10/14/15 | 8-K | ||
For Period end: | 7/31/15 | |||
List all Filings |