Exhibit 31.2
Certification
Certification of Chief Financial Officer | |||
I, David E. Adante, certify that: | |||
1. | I have reviewed this quarterly report on Form 10-Q of The Davey Tree Expert Company; | ||
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 presented in this report; | ||
4. | The registrant's other certifying officer 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 | |||
(b) Designed such internal control over financial reporting, or caused such internal control over | |||
(c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and | |||
(d) Disclosed in this report any change in the registrant's internal control over financial reporting | |||
5. | The registrant's other certifying officer and I have disclosed, based on our most recent | ||
(a) All significant deficiencies and material weaknesses in the design or operation of internal | |||
(b) Any fraud, whether or not material, that involves management or other employees who have a | |||
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Date: August 7, 2007 | /s/ David E. Adante |
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David E. Adante |
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Executive Vice President, Chief Financial Officer |
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