Attached files
Exhibit
31.2
CERTIFICATION
PURSUANT TO
SECTION
302 OF THE SARBANES-OXLEY ACT OF 2002
I, Barry
C. Kaye, Treasurer, Chief Financial Officer and Principal Financial Officer of
Coates International, Ltd., certify that:
1. I have
reviewed this quarterly report on Form 10-Q of Coates International, Ltd. (the
"Company");
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 quarterly
report;
3. Based
on my knowledge, the financial statements, and other financial information
included in this quarterly report, fairly present in all material respects the
financial condition, results of operations and cash flows of the Company as of,
and for, the periods presented in this quarterly report;
4. I am
responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-14 and 15d-14) for the Company and I
have:
(a)
designed such disclosure controls and procedures to ensure that material
information relating to the Company, including its consolidated subsidiaries, is
made known to us by others within those entities, particularly during the period
in which this quarterly report is being prepared;
(b)
evaluated the effectiveness of the Company's disclosure controls and procedures
as of a date within 90 days prior to the filing date of this quarterly report
(the "Evaluation Date"); and
(c)
presented in this quarterly report our conclusions about the effectiveness of
the disclosure controls and procedures based on our evaluation as of the
Evaluation Date;
5. I have
disclosed, based on our most recent evaluation, to the Company's auditors and to
the audit committee of the Company's board of directors:
(a)
all significant deficiencies in the design or operation of internal controls
which could adversely affect the Company's ability to record, process, summarize
and report financial data and have identified for the Company's auditors any
material weaknesses in internal controls; and
(b)
any fraud, whether or not material, that involves management or other employees
who have a significant role in the Company's internal controls; and
6. I have
indicated in this quarterly report whether or not there were significant changes
in internal controls or in other factors that could significantly affect
internal controls subsequent to the date of our most recent evaluation,
including any corrective actions with regard to significant deficiencies and
material weaknesses.
Date:
November 13, 2009
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By:
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/s/ Barry C. Kaye | |
Barry C. Kaye | |||
Treasurer, Chief Financial Officer and Principal Financial Officer | |||