Exhibit 12.2
Certification of Chief Financial Officer
I, Alejandro de la Fuente, certify that:
1. | I have reviewed this amendment to the annual report on Form 20-F of Lan Airlines S.A.; |
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. |
Date: April 23, 2007
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By: | /s/ Alejandro de la Fuente Goic |
Name: | Alejandro de la Fuente Goic |
Title: | Chief Financial Officer |