Attached files
file | filename |
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10-Q - Lightstone Value Plus Real Estate Investment Trust, Inc. | v166174_10q.htm |
EX-32.2 - Lightstone Value Plus Real Estate Investment Trust, Inc. | v166174_ex32-2.htm |
EX-32.1 - Lightstone Value Plus Real Estate Investment Trust, Inc. | v166174_ex32-1.htm |
EX-31.1 - Lightstone Value Plus Real Estate Investment Trust, Inc. | v166174_ex31-1.htm |
EXHIBIT
31.2
Certifications
I, Donna
Brandin, certify that:
1.
|
I have reviewed this quarterly
report on Form 10-Q of Lightstone Value Plus Real Estate Investment Trust,
Inc.;
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2.
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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;
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3.
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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;
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4.
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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)) for the registrant and
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 report is being prepared;
b)
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
c)
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 that has materially affected, or is reasonably likely to materially
affect, the registrant’s internal control over financial reporting;
5.
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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.
November
16, 2009
/s/ Donna
Brandin
Donna
Brandin
Chief
Financial Officer and Treasurer
(Principal
Financial and Accounting Officer)