Quarterly Report — Form 10-Q
Filing Table of Contents
Document/Exhibit Description Pages Size
1: 10-Q Quarterly Report 33 175K
2: EX-31.1 Certification per Sarbanes-Oxley Act (Section 302) 2± 10K
3: EX-31.2 Certification per Sarbanes-Oxley Act (Section 302) 2± 10K
4: EX-32.1 Certification per Sarbanes-Oxley Act (Section 906) 1 7K
5: EX-32.2 Certification per Sarbanes-Oxley Act (Section 906) 1 7K
EX-31.2 — Certification per Sarbanes-Oxley Act (Section 302)
EX-31.2 | TOC | ↑Top | Previous | Next | ↓Bottom | Just 1st |
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Exhibit 31.2
CERTIFICATION OF CFO PURSUANT TO SECURITIES EXCHANGE ACT
RULES 13a-14(a) AND 15d-14(a) AS ADOPTED PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
I, Silvano DiGenova, certify that:
1. I have reviewed this quarterly report on Form 10-Q of Superior
Galleries, Inc.;
2. Based on my knowledge, this quarterly 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 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)) [language
omitted pursuant to SEC Release 34-47986] 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) [omitted pursuant to SEC Release 34-47986];
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 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 officers 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
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: November 22, 2006 By: /s/ Silvano DiGenova
-------------------------
Silvano DiGenova, Acting
Chief Financial Officer
Dates Referenced Herein and Documents Incorporated by Reference
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