Exhibit
31.2
CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER
I, Jeffrey M. Gutman, certify that:
1. |
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I have reviewed this Quarterly Report on Form 10-Q of Oxford Resource Partners, LP; |
2. |
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Based on my knowledge, this Quarterly Report on Form 10-Q 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 on Form 10-Q; |
3. |
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Based on my knowledge, the financial statements, and other financial information included in
this Quarterly Report on Form
10-Q, 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 Quarterly Report on Form 10-Q; |
4. |
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The registrants 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)) 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 Quarterly Report
on Form 10-Q is being prepared; |
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b. |
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Evaluated the effectiveness of the registrants disclosure controls and procedures and
presented in this Quarterly Report on Form 10-Q our conclusions about the effectiveness of
the disclosure controls and procedures, as of the end of the period covered by this
Quarterly Report on Form 10-Q based on such evaluation; and |
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c. |
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Disclosed in this Quarterly Report on Form 10-Q any change in the registrants internal
control over financial reporting that occurred during the registrants most recent fiscal
quarter (the registrants fourth fiscal quarter in the case of an annual report) that has
materially affected, or is reasonably likely to materially affect, the registrants
internal control over financial reporting; and |
5. |
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The registrants other certifying officer and I have disclosed, based on our most recent
evaluation of internal control over financial reporting, to the registrants auditors and the
audit committee of the registrants 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 registrants 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 registrants internal control over financial reporting. |
Date: May 6, 2011
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By: |
/s/ JEFFREY M. GUTMAN
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Jeffrey M. Gutman |
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Senior Vice President, Chief Financial Officer
and Treasurer of Oxford Resources GP, LLC (the
general partner of Oxford Resource Partners, LP) |
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