Attached files
file | filename |
---|---|
10-Q - Latteno Food Corp | v203484_10q.htm |
EX-32.1 - Latteno Food Corp | v203484_ex32-1.htm |
EX-32.2 - Latteno Food Corp | v203484_ex32-2.htm |
EX-31.1 - Latteno Food Corp | v203484_ex31-1.htm |
Exhibit
31.2
CERTIFICATION OF
CHIEF
FINANCIAL OFFICER
PURSUANT
TO 18 U.S.C. SECTION 1350,
AS
ADOPTED PURSUANT TO SECTION 906 OF
THE
SARBANES-OXLEY ACT OF 2002
I, Spence
Walker, certify that:
1.
|
I have reviewed this Form
10-Q of LATTENO FOOD CORP.;
|
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
present in this report;
|
4.
|
The registrant’s other certifying officer(s)
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 13-a-15(f) and 15d-15(f)) 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)
|
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
principals;
|
|
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 evaluation;
and
|
|
d)
|
Disclosed in this report any
change in the registrant’s internal control over
financing 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
|
5.
|
The registrant’s other certifying officer(s)
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 (or persons
performing the equivalent
functions):
|
|
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 involved management or other employees who have a
significant role in the registrant’s internal control over
financial reporting.
|
Date:
November 19, 2010
|
|
/s/
Spence Walker
|
|
Spence
Walker
Chief
Financial Officer
|