The Cato Corporation (CATO) 10-K 2021 FY Annual report

1

EXHIBIT 31.2

PRINCIPAL FINANCIALOFFICER CERTIFICATIONPURSUANT TO

SECURITIES EXCHANGE ACT OF 1934 RULE 13a-14(a)/15d-14(a),AS ADOPTED

PURSUANT TO SECTION 302 OF THE SARBANES-OXLEYACT OF 2002

I, Charles D. Knight, certify that:

1.

I have reviewed this report on Form 10-Q of The Cato Corporation (the “registrant”);

2.

Basedonmyknowledge,thisreportdoesnotcontainanyuntruestatementofamaterialfactoromitto

stateamaterialfactnecessarytomakethestatementsmade,inlightofthecircumstancesunderwhich

such statements were made, not misleading with respect to the periodcovered by this report;

3.

Basedonmyknowledge,thefinancialstatements,andotherfinancialinformationincludedinthisreport,

fairly presentin allmaterial respectsthe financialcondition,results ofoperationsandcashflows ofthe registrantas of,

and for, the periodspresented in this report;

4.

Theregistrant’sothercertifyingofficerandIareresponsibleforestablishingandmaintainingdisclosurecontrolsand

procedures(as definedin ExchangeAct Rules 13a-15(e)and 15d-15(e))and internalcontrol overfinancial reporting(as

definedinExchangeActRules13a-15(f)and15d-15(f))fortheregistrant

and have:

a)

Designedsuchdisclosurecontrolsandprocedures,orcausedsuchdisclosurecontrolsandprocedures

tobedesignedunderoursupervision,toensurethatmaterialinformationrelatingtotheregistrant,includingits

consolidatedsubsidiaries,ismadeknowntousbyotherswithinthoseentities,

particularly during the period in which this report is being prepared;

b)

Designed suchinternal controlover financialreporting, orcaused suchinternal controlover financialreporting tobe

designed under our supervision,to provide reasonable assuranceregarding the reliabilityof financial reporting andthe

preparation of financial statementsfor external purposes in accordance with generally accepted accounting principles;

c)

Evaluatedtheeffectivenessoftheregistrant’sdisclosurecontrolsandproceduresandpresentedinthisreportour

conclusionsabouttheeffectivenessofthedisclosurecontrolsandprocedures,asoftheend

of the period covered by this report based on such evaluation; and

d)

Disclosedinthisreportanychangeintheregistrant’sinternalcontroloverfinancialreportingthat

occurredduringtheregistrant’smostrecentfiscalquarter(theregistrant’sfourthfiscalquarterinthe

caseofanannualreport)thathasmateriallyaffected,orisreasonablylikelytomateriallyaffect,theregistrant’s

internal control over financial reporting; and

5.

The registrant’sother certifyingofficer andI have disclosed,based onour most recentevaluation ofinternal controlover

financialreporting,tothe registrant’sauditorsandthe auditcommitteeof theregistrant’sboardof directors(orpersons

performing the equivalent functions):

a)

Allsignificantdeficienciesandmaterialweaknessesinthedesignoroperationofinternalcontroloverfinancial

reportingwhicharereasonablylikelytoadverselyaffecttheregistrant’sabilitytorecord,

process, summarize and report financial information; and

b)

Anyfraud,whetherornotmaterial,thatinvolvesmanagementorotheremployeeswhohavea

significant role in the registrant’s internalcontrol over financial reporting.

Date: March 23, 2022

/s/ Charles D. Knight

Charles D. Knight

Executive Vice President

Chief Financial Officer