Attached files
file | filename |
---|---|
10-K - HUSA Liquidating Corp | v178221_10k.htm |
EX-23 - HUSA Liquidating Corp | v178221_ex23.htm |
EX-21 - HUSA Liquidating Corp | v178221_ex21.htm |
EX-31.1 - HUSA Liquidating Corp | v178221_ex31-1.htm |
EX-32.1 - HUSA Liquidating Corp | v178221_ex32-1.htm |
EX-10.29 - HUSA Liquidating Corp | v178221_ex10-29.htm |
EX-10.37 - HUSA Liquidating Corp | v178221_ex10-37.htm |
EX-10.30 - HUSA Liquidating Corp | v178221_ex10-30.htm |
Exhibit
31.2
Sarbanes-Oxley Section 302
Certification
I,
Francisco Puñal, certify that:
1. I
have reviewed this annual report on Form 10-K of HearUSA, 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 we
have:
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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;
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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;
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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 evaluations;
and
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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
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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 function):
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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
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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: March
26, 2010
/s/ Francisco
Puñal
Francisco
Puñal
Senior
Vice President and
Chief
Financial Officer