Attached files
Exhibit
31.2
I,
Tommy L. Byrd, certify that:
1.
I have
reviewed this annual report on Form 10-K of Blue Dolphin Energy
Company (the “Registrant”).
2.
Based
on my knowledge, this annual 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 periods covered by this annual
report;
3.
Based
on my knowledge, the financial statements and other financial
information included in this annual 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 annual 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:
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 annual 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 annual report our
conclusions about the effectiveness of the disclosure controls and
procedures, as of the end of the period covered by this annual
report based on such evaluation; and
d)
Disclosed in this annual 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 this
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:
(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:
March 31, 2017
|
/s/
TOMMY L. BYRD
|
Tommy
L. Byrd
|
Chief
Financial Officer, Treasurer and Assistant Secretary
(Principal
Financial Officer)