CERTIFICATION
REQUIRED BY RULE 13a-14(a) OF
THE SECURITIES EXCHANGE ACT OF 1934
CERTIFICATION
OF 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 the
circumstances 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
material
respects
the
financial
condition,
results
of
operations
and
cash
flows
of
the
registrant
as
of,
and
for,
the
periods
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
(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 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 periods
in which this report
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
report
our
conclusions about the effectiveness
of the disclosure controls
and procedures as of
the end of the periods
covered by
this report based on such evaluation; and
d)
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
(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
involves management or
other employees who
have a significant role
in the
registrant’s internal control
over financial reporting.
Date: July 30, 2021
��
/s/
Michael
R.
Bogansky
Michael
R.
Bogansky
Chief
Financial
Officer
and
Senior
Vice
President
Principal Financial Officer
