Attached files
file | filename |
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10-K - American Casino & Entertainment Properties LLC | v177816_10k.htm |
EX-21.1 - American Casino & Entertainment Properties LLC | v177816_ex21-1.htm |
EX-31.1 - American Casino & Entertainment Properties LLC | v177816_ex31-1.htm |
EX-14.1 - American Casino & Entertainment Properties LLC | v177816_ex14-1.htm |
EX-32.1 - American Casino & Entertainment Properties LLC | v177816_ex32-1.htm |
EX-32.2 - American Casino & Entertainment Properties LLC | v177816_ex32-2.htm |
CERTIFICATION
OF PRINCIPAL FINANCIAL OFFICER
Pursuant
to Section 302 of the Sarbanes-Oxley Act of 2002
I, Edward W. Martin III, Chief Financial Officer and Treasurer of American
Casino & Entertainment Properties LLC, certify that:
1. I have reviewed this annual report on Form 10-K of American
Casino & Entertainment Properties LLC (the “Registrant”) for the period
ended December 31, 2009 (the “Report”);
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:
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a)
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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;
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b)
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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;
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c)
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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
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d)
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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
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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 Registrant’s board of directors
(or persons performing the equivalent functions):
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a)
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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
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b)
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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.
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By: /s/ Edward W. Martin III
Edward W.
Martin III
Chief
Financial Officer and Treasurer of
American
Casino & Entertainment Properties LLC
Date:
March 22,
2010