SEC Info - Liquidity Services Inc - ‘10-K’ for 9/30/11

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Liquidity Services Inc – ‘10-K’ for 9/30/11 – ‘EX-31.2’

On: Friday, 12/9/11, at 1:13pm ET · For: 9/30/11 · Accession #: 1047469-11-10022 · File #: 0-51813

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

12/09/11  Liquidity Services Inc            10-K        9/30/11   39:4M                                     Toppan Merrill-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    862K 
 2: EX-10.32    Material Contract                                   HTML    215K 
 3: EX-21.1     Subsidiaries List                                   HTML     16K 
 4: EX-23.1     Consent of Experts or Counsel                       HTML     14K 
 5: EX-31.1     Certification -- §302 - SOA'02                      HTML     19K 
 6: EX-31.2     Certification -- §302 - SOA'02                      HTML     19K 
 7: EX-32.1     Certification -- §906 - SOA'02                      HTML     16K 
 8: EX-32.2     Certification -- §906 - SOA'02                      HTML     16K 
25: R1          Consolidated Balance Sheets                         HTML    123K 
18: R2          Consolidated Balance Sheets (Parenthetical)         HTML     29K 
23: R3          Consolidated Statements of Operations               HTML    110K 
27: R4          Consolidated Statements of Changes in               HTML     61K 
                Stockholders' Equity                                             
36: R5          Consolidated Statements of Cash Flows               HTML    169K 
19: R6          Organization                                        HTML     26K 
22: R7          Summary of Significant Accounting Policies          HTML     71K 
17: R8          Significant Contracts                               HTML     28K 
15: R9          Acquisitions                                        HTML     40K 
37: R10         Summary of Discontinued Operations                  HTML     26K 
29: R11         Property and Equipment                              HTML     27K 
28: R12         Intangible Assets                                   HTML     31K 
32: R13         Debt                                                HTML     20K 
33: R14         Commitments                                         HTML     24K 
31: R15         401(k) Benefit Plan                                 HTML     24K 
34: R16         Income Taxes                                        HTML     62K 
24: R17         Stockholders' Equity                                HTML     65K 
26: R18         Fair Value Measurement                              HTML     35K 
30: R19         Quarterly Results (Unaudited)                       HTML     65K 
39: R20         Subsequent Events                                   HTML     25K 
35: R21         Schedule Ii - Valuation and Qualifying Accounts     HTML     30K 
21: R22         Document and Entity Information                     HTML     42K 
38: XML         IDEA XML File -- Filing Summary                      XML     46K 
16: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS    386K 
 9: EX-101.INS  XBRL Instance -- lqdt-20110930                       XML    586K 
11: EX-101.CAL  XBRL Calculations -- lqdt-20110930_cal               XML    138K 
12: EX-101.DEF  XBRL Definitions -- lqdt-20110930_def                XML    223K 
13: EX-101.LAB  XBRL Labels -- lqdt-20110930_lab                     XML    694K 
14: EX-101.PRE  XBRL Presentations -- lqdt-20110930_pre              XML    320K 
10: EX-101.SCH  XBRL Schema -- lqdt-20110930                         XSD     62K 
20: ZIP         XBRL Zipped Folder -- 0001047469-11-010022-xbrl      Zip     77K

‘EX-31.2’ — Certification — §302 – SOA’02
Exhibit Table of Contents

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EXHIBIT 31.2

CERTIFICATION PURSUANT TO RULE 13a-14(a)
OF THE SECURITIES EXCHANGE ACT OF 1934

I, James M. Rallo, certify that:

1.

I have reviewed this annual report on Form 10-K of Liquidity Services, 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 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 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: December 9, 2011


		/s/ *JAMES M. RALLO*
		By:		James M. Rallo
		Title:		Chief Financial Officer and Treasurer

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EXHIBIT 31.2

Dates Referenced Herein and Documents Incorporated by Reference

This ‘10-K’ Filing	Date	Other Filings

Filed on:	12/9/11	4
For Period end:	9/30/11	5, ARS
		List all Filings

3 Subsequent Filings that Reference this Filing

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

 4/18/12  SEC                               UPLOAD¶    10/07/17    1:36K  Liquidity Services Inc.
 3/19/12  SEC                               UPLOAD¶    10/07/17    1:93K  Liquidity Services Inc.
 2/29/12  SEC                               UPLOAD¶    10/07/17    1:103K Liquidity Services Inc.

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Filing Submission 0001047469-11-010022 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Liquidity Services Inc – ‘10-K’ for 9/30/11 – ‘EX-31.2’

On: Friday, 12/9/11, at 1:13pm ET · For: 9/30/11 · Accession #: 1047469-11-10022 · File #: 0-51813

Previous ‘10-K’: ‘10-K’ on 12/10/10 for 9/30/10 · Next: ‘10-K’ on 11/29/12 for 9/30/12 · Latest: ‘10-K’ on 12/7/23 for 9/30/23 · 3 References: By: SEC – ‘UPLOAD’ on 4/18/12 By: SEC – ‘UPLOAD’ on 3/19/12 By: SEC – ‘UPLOAD’ on 2/29/12

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

‘EX-31.2’ — Certification — §302 – SOA’02Exhibit Table of Contents

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

Dates Referenced Herein and Documents Incorporated by Reference

3 Subsequent Filings that Reference this Filing

Previous ‘10-K’: ‘10-K’ on 12/10/10 for 9/30/10 · Next: ‘10-K’ on 11/29/12 for 9/30/12 · Latest: ‘10-K’ on 12/7/23 for 9/30/23 · 3 References:

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

‘EX-31.2’ — Certification — §302 – SOA’02
Exhibit Table of Contents