SEC Info - Spendsmart Networks, Inc. - ‘10-KT’ for 12/31/13

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Spendsmart Networks, Inc. – ‘10-KT’ for 12/31/13 – ‘EX-31.2’

On: Friday, 11/14/14, at 4:39pm ET · For: 12/31/13 · Accession #: 1415889-14-3540 · File #: 0-27145

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

11/14/14  Spendsmart Networks, Inc.         10-KT      12/31/13   71:7.4M                                   SEC Connect

Annual-Transition Report — Form 10-K — Rule 13a-10 / 15d-10
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-KT       Annual-Transition Report                            HTML   1.02M 
 2: EX-21.1     Listing of Subsidiaries                             HTML     19K 
 3: EX-31.1     Certification Pursuant to Rule 13A-14(A)/15D-14(A)  HTML     28K 
                of the Securities Exchange Act, as Amended, by                   
                Chief Executive Officer                                          
 4: EX-31.2     Certification Pursuant to Rule 13A-14(A)/15D-14(A)  HTML     28K 
                of the Securities Exchange Act, as Amended, by                   
                Chief Financial Officer                                          
 5: EX-32.1     Certification Pursuant to 18 U.S.C. ?1350 by Chief  HTML     22K 
                Executive Officer                                                
 6: EX-32.2     Certification Pursuant to 18 U.S.C. ?1350 by Chief  HTML     22K 
                Financial Officer                                                
49: R1          Document and Entity Information                     HTML     49K 
38: R2          Consolidated Balance Sheets                         HTML    102K 
46: R3          Consolidated Balance Sheets (Parenthetical)         HTML     53K 
51: R4          Consolidated Statements of Operations               HTML     69K 
66: R5          Consolidated Statements of Changes in               HTML    145K 
                Stockholders' Deficiency and Redeemable Preferred                
                and Common Stock                                                 
40: R6          Consolidated Statements of Cash Flows               HTML    107K 
45: R7          Consolidated Statements of Cash Flows               HTML     27K 
                (Parenthetical)                                                  
34: R8          Shareholders Equity                                 HTML    112K 
26: R9          Basis of Presentation and Going Concern             HTML     29K 
67: R10         Summary of Significant Accounting Policies          HTML    118K 
53: R11         Redeemable Preferred Stock                          HTML     24K 
52: R12         Convertible Promissory Notes                        HTML     26K 
57: R13         Common Stock and Warrants                           HTML     38K 
58: R14         Convertible Preferred Stock                         HTML     33K 
56: R15         Agreements for services, officer and Board of       HTML     34K 
                Directors' compensation                                          
59: R16         Agreements with former officer                      HTML     27K 
47: R17         Net Loss per Share Applicable to Common             HTML     30K 
                Stockholders                                                     
50: R18         Stockholders' equity                                HTML    127K 
55: R19         Income taxes                                        HTML     44K 
71: R20         Commitments                                         HTML     26K 
62: R21         Employee benefit plan                               HTML     25K 
42: R22         Subsequent events                                   HTML     37K 
54: R23         Summary of Significant Accounting Policies          HTML    158K 
                (Policies)                                                       
44: R24         Summary of Significant Accounting Policies          HTML     87K 
                (Tables)                                                         
20: R25         Net Loss per Share Applicable to Common             HTML     28K 
                Stockholders (Tables)                                            
63: R26         Stockholders' equity (Tables)                       HTML    127K 
68: R27         Income taxes (Tables)                               HTML     40K 
30: R28         Summary of Significant Accounting Policies          HTML     49K 
                (Details Narrative)                                              
29: R29         Summary of Significant Accounting Policies          HTML     46K 
                (Details)                                                        
32: R30         Summary of Significant Accounting Policies          HTML     37K 
                (Details 1)                                                      
33: R31         Summary of Significant Accounting Policies          HTML     36K 
                (Details 4)                                                      
35: R32         Redeemable Preferred Stock (Details)                HTML     64K 
19: R33         Convertible Promissory Notes (Details)              HTML     60K 
60: R34         Common stock and warrants (Common Stock) (Details   HTML     70K 
                Narrative)                                                       
41: R35         Common stock and warrants (Warrants) (Details       HTML     49K 
                Narrative)                                                       
43: R36         Convertible Preferred Stock (Details)               HTML     53K 
23: R37         Agreements for services, officer and Board of       HTML     61K 
                Directors' compensation (Details)                                
70: R38         Agreements with former officer (Details)            HTML     39K 
13: R39         Net Loss per Share Applicable to Common             HTML     28K 
                Stockholders (Details)                                           
36: R40         Stockholders' equity (Details Narrative)            HTML     68K 
65: R41         Stockholders' equity (Details)                      HTML     31K 
22: R42         Stockholders' equity (Details 1)                    HTML     41K 
28: R43         Stockholders' equity (Details 3)                    HTML     53K 
31: R44         Stockholders' equity (Details 4)                    HTML     34K 
39: R45         Stockholders' equity (Details 6)                    HTML     71K 
18: R46         Stockholders' equity (Details 7)                    HTML     38K 
25: R47         Stockholders' equity (Details 8)                    HTML     30K 
15: R48         Stockholders' equity (Details 9)                    HTML     31K 
64: R49         Income taxes (Details Narrative)                    HTML     27K 
21: R50         Income taxes (Details)                              HTML     31K 
61: R51         Income taxes (Details 1)                            HTML     38K 
24: R52         Income taxes (Details 2)                            HTML     45K 
37: R53         Commitments (Details Narrative)                     HTML     31K 
14: R54         Employee benefit plan (Details Narratives)          HTML     23K 
17: R55         Subsequent events (Details)                         HTML     46K 
69: XML         IDEA XML File -- Filing Summary                      XML    101K 
16: EXCEL       IDEA Workbook of Financial Reports                  XLSX    166K 
27: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS    910K 
 7: EX-101.INS  XBRL Instance -- sspc-20131231                       XML   1.69M 
 9: EX-101.CAL  XBRL Calculations -- sspc-20131231_cal               XML    126K 
10: EX-101.DEF  XBRL Definitions -- sspc-20131231_def                XML    644K 
11: EX-101.LAB  XBRL Labels -- sspc-20131231_lab                     XML   1.04M 
12: EX-101.PRE  XBRL Presentations -- sspc-20131231_pre              XML    851K 
 8: EX-101.SCH  XBRL Schema -- sspc-20131231                         XSD    178K 
48: ZIP         XBRL Zipped Folder -- 0001415889-14-003540-xbrl      Zip    138K

‘EX-31.2’ — Certification Pursuant to Rule 13A-14(A)/15D-14(A) of the Securities Exchange Act, as Amended, by Chief Financial Officer

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

C: C: C:

Exhibit 31.2

THE SPENDSMART PAYMENTS COMPANY

CERTIFICATION OF

PRINCIPAL FINANCIAL OFFICER

PURSUANT TO SECTION 302

OF THE SARBANES-OXLEY ACT OF 2002

I, David Horin, certify that:

1.	I have reviewed this Annual Report on Form 10-K of SpendSmart Networks, 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 issuer as of, and for, the periods presented in this report;

The registrant issuer’s other certifying officer 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 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 registrant 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) 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 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 registrant issuer’s internal control over financial reporting that occurred during the registrant issuer’s most recent fiscal quarter (the registrant issuer’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant issuer’s internal control over financial reporting; and

The registrant issuer’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant issuer’s auditors and the audit committee of the registrant 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 registrant 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 registrant issuer’s internal control over financial reporting.

Date: November 14, 2014		/s/ *David Horin*
		David Horin
		Chief Financial Officer (Principal Financial Officer and Principal Accounting Officer)

Dates Referenced Herein and Documents Incorporated by Reference

This ‘10-KT’ Filing	Date	Other Filings

Filed on:	11/14/14	10-Q
For Period end:	12/31/13	10-Q, 10-Q/A
		List all Filings

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