Marlin Business Services (MRLN) 10-Q 2021 Q1 Quarterly report

Exhibit 31.2

CERTIFICATIONREQUIRED BY RULE 13a-14(a) OF

THE SECURITIES EXCHANGE ACT OF 1934

CERTIFICATIONOF CHIEF FINANCIAL OFFICER

I, Michael R. Bogansky,certify that:

1.

I

have

reviewed

this

quarterly

report

on

Form

10

-

Q

of

Marlin

Business

Services

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 thecircumstances under which such statements were made,not misleading

with respect to the periods covered by this report;

3.

Based

on

my

knowledge,

the

financial

statements,

and

other

financial

information

included

in

this

report,

fa

irly

present

in

all

materialrespectsthefinancialcondition,resultsofoperationsandcashflowsoftheregistrantasof,andfor,theperiods

presented in this report;

4.

The

r

egistrant’s

other

certifying

officer(s)

and

I

are

responsible

for

establishing

and

maintaining

disclosure

controls

and

procedures(asdefinedinExchangeActRules 13a-15(e)and15d-15(e))andinternalcontroloverfinancialreporting(as

defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrantand have:

a)

Designed such disclosurecontrols and procedures,or caused such disclosurecontrols and proceduresto be designed

underoursupervision,toensurethatmaterialinformationrelatingtotheregistrant,includingitsconsolidated

subsidiaries, is madeknown to usby others withinthose entities, particularlyduring the periodsin which this report

is being prepared;

b)

Designed such internal control overfinancial reporting, or caused suchinternal control over financial reportingto be

designed underour supervision,to providereasonable assuranceregarding thereliability offinancial reportingand

thepreparationoffinancialstatementsforexternalpurposesinaccordancewithgenerallyacceptedaccounting

principles;

c)

Evaluatedtheeffectivenessoftheregistrant’sdisclosurecontrolsandproceduresandpresentedinthisreportour

conclusions about the effectivenessof the disclosure controlsand procedures as ofthe end of the periodscovered by

this report based on such evaluation; and

d)

Disclosed inthis reportany changein theregistrant’sinternal controlover financialreporting thatoccurred during

the registrant’smost recentfiscal quarter(the registrant’sfourthfiscal quarterin thecase ofan annualreport) that

hasmateriallyaffected,orisreasonablylikelytomateriallyaffect,theregistrant’sinternalcontroloverfinancial

reporting; and

5.

The

registrant’s

other

certifying

officer(s)

and

I

have

disclosed,

based

on

our

most

recent

evaluation

of

internal

control

over

financialreporting,totheregistrant’sauditorsandtheauditcommitteeoftheregistrant’sboardofdirectors(orpersons

performing the equivalent functions):

a)

Allsignificantdeficienciesandmaterialweaknessesinthedesignoroperationofinternalcontroloverfinancial

reportingwhichare reasonablylikely toadversely affectthe registrant’sability torecord, process,summarizeand

report financial information; and

b)

Any fraud, whetheror not material, thatinvolves management orother employees whohave a significant rolein the

registrant’s internal controlover financial reporting.

Date: April 30, 2021

/s/

Michael

R.

Bogansky

Michael

R.

Bogansky

Chief

Financial

Officer

and

Senior

Vice

President

Principal Financial Officer